The action, launched by a judge at a court on the outskirts of Barcelona, was announced on July 20 without revealing details of the charge, particularly the scale of the fraud.
It concerns alleged irregularities in the 2018 income tax and wealth tax returns of the singer currently residing in Miami.
The prosecution, which accuses the "Waka Waka" singer of using companies registered in tax havens to avoid paying the full tax that year, estimates the scale of the fraud at a total of 6.6 million euros once late payment interest and settlement fees are added.
In a statement Tuesday, Shakira's representatives confirmed that the singer "has not received any notification in Miami," where her "official address" is.
The announcement comes just weeks before the scheduled opening on November 20 in Barcelona of Shakira's 2012-2014 tax fraud trial.
In this procedure, the prosecution accuses the Colombian star, who is of Lebanese descent, of failing to declare part of her income from her tours abroad during this period, while she lived in Spain for more than 183 days a year, the minimum that is assumed when she reaches the declaration of tax residence in the country.
Prosecutors are seeking a prison sentence of more than eight years and a fine of around 24 million euros in this case.
"Shakira's legal team is focused on preparing (for this) trial," the star's representatives added.