A court near Barcelona, Spain, has initiated an investigation into a second case of alleged tax fraud by renowned pop star Shakira. The complaint from the Prosecutor's Office accuses the Colombian artist of defrauding the Tax Agency in personal income taxes and assets for the 2018 financial year, ABC News reports.

Already facing trial for allegedly failing to pay 14.5 million euros ($13.9 million) in taxes on income earned between 2012 and 2014, Shakira is now entangled in a fresh legal battle. Both cases are being handled by a court in the town of Esplugues de Llobregat, near Barcelona.

At the time of the alleged tax evasion, Shakira resided in Barcelona with her ex-partner, retired soccer player Gerard Piqué, and their two sons. However, the couple's 11-year relationship came to an end, and the pop star has since moved to Miami with her children.

As of Thursday morning, Shakira's spokesperson confirmed that the singer had not received any formal notification of the new complaint from the Prosecutor's Office. The legal team stated they would refrain from commenting until the official notification reaches them through established channels, as required by the law.

Spain has been strict in cracking down on tax evasion, even among soccer stars, with high-profile cases involving Lionel Messi and Cristiano Ronaldo in the past decade. While both soccer players were found guilty of evasion, they managed to avoid prison time due to a provision allowing judges to waive sentences under two years for first-time offenders.

The dates for Shakira's trials aren't determined, and the entertainer consistently denied any wrongdoing in relation to the tax charges. The legal proceedings will determine the resolution of these cases and their potential impact on the pop star's reputation and financial standing.