Shakira Going to Trial in Spain Over Alleged Tax Fraud

Shakira may soon have her day in court ... because a judge in Spain has given the green light for the singer to stand trial on tax fraud charges.

According to reports, the judge ruled Tuesday prosecutors can move forward with a trial for the singer on 6 counts of tax fraud -- Shakira is accused of not coughing up 14.5 million euros -- or about $13.9 million -- in taxes for income she earned between 2012 and 2014.

Prosecutors believe Shakira was spending more than half her time in Spain during those years -- meaning authorities believe she should've paid up, even though her official residence was in the Bahamas.

As we reported, prosecutors are hoping to get an 8-year prison sentence and a large fine if she's found guilty of the charges.

Shakira's denying having to pay up, though ... recently telling ELLE, "I've paid everything they claimed I owed even before they filed a lawsuit. So as of today, I owe zero to them."

She goes on to say she's confident she has enough evidence to prove she's innocent.

Shakira's also dealing with the fallout from her split with her ex, Gerard Piqué ... the exes recently went to their son's baseball game, but kept their distance from each other the entire game.

A rep for Shakira tells TMZ ... "Shakira has always cooperated and abided by the law, demonstrating impeccable conduct as individual and a taxpayer, and faithfully following the counsel of PriceWaterhouse Coopers, a prestigious and globally recognized tax firm."