Shakira, 45, has repeatedly denied any wrongdoing and rejected a deal with authorities to avoid going to trial. Her public relations firm said she had already paid all she owed and another 3 million euros ($2.8 million) in interest.
The court based in the town of Esplugues de Llobregat near Barcelona said Shakira will face six counts of tax evasion. The trial date has not yet been set.
The case hinges on where Shakira lived between 2012 and 2014. Barcelona prosecutors have alleged that the Grammy winner spent more than half of that time in Spain and should have paid taxes in the country, even if his official residence was in the Bahamas.
Shakira, whose full name is Shakira Isabel Mebarak Ripoll, has been linked with Spain since she started dating footballer Gerard Pique. The couple, who have two children, used to live together in Barcelona but recently ended their 11-year relationship.
Spain has cracked down on football stars like Lionel Messi and Cristiano Ronaldo over the past decade for not paying their taxes in full. They were convicted of escape but both avoided jail thanks to a provision that allows a judge to waive sentences of less than two years for first-time offenders.