Shakira is fighting, and she is fighting back hard!

In new documents obtained exclusively, TMZ says that the Latina pop star is filing a case against Spanish prosecutors for being the subject of a smear campaign and crackdown following her tax evasion case earlier this year.

Last Friday, the "Waka Waka" singer filed legal documents in Spain after the allegations that she had failed to pay more than $14 million in taxes for her income accumulated from 2012 to 2014.

However, the new filing says Shakira is pushing back - noting that she did not live in Spain at the time. Based on Spanish law, she has only bound to pay taxes in the country if she has spent 183 days or more in one year.

Shakira claims that at those time, she had not been negligent in paying her taxes. In fact, she paid more than $10 million in taxes to the United States government when she was a coach on "The Voice US," proving that she had not been in Spain on the aforementioned dates.

Spanish prosecutors are calling for Shakira's head, wanting to put her behind bars for eight years and to be fined a whopping $24 million if she loses and is convicted at the next trial.

Meanwhile, the new filing states that Shakira had paid more than $90 million to Spain's "version of Uncle Sam."

READ ALSO: Shakira New Song Release Date: Ozuna Collaboration Dropping Soon Following Tax Fraud Trial Approval

Legally, Shakira already declared herself as a tax resident in 2015 Spain, shortly after settling there with her family and after enrolling her children in school.

Shakira described the whole ruckus as a "smear campaign," saying that the prosecutors had violated her right to privacy and the presumption of innocence for blasting her relentlessly in the media. She also went on to allege that the Spanish government had been pursuing her for her alleged failure to pay her taxes in 2011, a period wherein she embarked on a 107-date world tour for her "The Sun Comes Out" World Tour.

On the other hand, the "She Wolf" hitmaker is moving back to Miami, Florida, after agreeing on a custody settlement for their two children.

"We have signed a custody agreement. Our sole objective is to provide our children with the utmost security and protection and hope that they can continue with their lives in a safe and calm environment," the former couple told TMZ at the time.

READ ALSO: Gerard Pique Introduces Kids To New Girlfriend After Shakira Teases Heartbreak Song About Him

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