During a 75-minute hearing in the city of Esplugues de Llobregat near Barcelona, where she lives, Shakira said she had always met her tax obligations in Spain and other countries.
The case centres on the years 2011 to 2014.
Shakira, the wife of Spanish football star Gerard Pique, declared Spain her tax residence in 2015.
Prosecutors said she spent over 6 months of the year in the Catalan region since 2011, making her global income subject to tax in Spain over that period.
During her hearing, Shakira said that she did not have tax residency in Spain from 2012 to 2014.
The news agency Europa Press and other media reported that Shakira had already sought to settle her tax debts in Spain a number of months earlier.