The Hips Don't Lie vocalist has claimed she did not live in Spain at the time and has denied any wrongdoing since allegations were made in 2018.
The 45-year-old has rejected a deal with authorities to avoid going on trial, with her representatives saying she has already paid all she owes and an extra three million euros (£2.6m) in interest.
Her spokesperson has said she is "confident that her innocence will be proven by the end of the judicial process".
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