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.
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."
"Unfortunately, the Spanish Tax Office, which loses one out of every two lawsuits with its taxpayers, continues to violate her rights and pursue yet another baseless case. Due to these unjust accusations, she has decided to pursue this matter in court. Shakira is confident that her innocence will be proven by the end of the judicial process and is grateful for the support she’s received."