Shakira cuts a sporty figure as she poses on the

Shakira cuts a sporty figure as she poses on the beach with her sons Milan, nine, and Sasha, seven

Shakira cut a sporty figure on Wednesday as she enjoyed a fun-filled day at the beach in Cantabria, Spain, with her two sons.

The Colombian singer, 45, showed off her incredible figure in a navy wetsuit as she enjoyed some time surfing during the carefree day at the beach.

The Hips Don’t Lie hitmaker beamed as she posed with her arms around her two sons, Milan, 9, and Sasha, 7, who she shares with ex Gerard Pique.

The musician’s relaxed performances come just days after she launched a scathing attack on Spanish authorities over her ongoing £12million tax fraud case.

Day out: Shakira cut a sporty figure as she enjoyed a fun-filled day at the beach in Cantabria, Spain, with her two sons on Wednesday

Day out: Shakira cut a sporty figure as she enjoyed a fun-filled day at the beach in Cantabria, Spain, with her two sons on Wednesday

Shakira completed her beachwear look with a pair of brown snow boots and styled her caramel tresses straight.

She flaunted her natural good looks as she appeared makeup-free for her sporty day, which included catching some waves.

Her two sons wore blue tie-dye beach robes before hitting the surf with their mum during the day of fun.

Shakira and her two sons were joined by a number of friends for the surf trip and they were all seen grinning as they posed for a group photo.

Everyone's smiling: The Colombian singer, 45, showed off her incredible figure in a navy wetsuit with blue patterned cuffs as she enjoyed a day of surfing

Everyone’s smiling: The Colombian singer, 45, showed off her incredible figure in a navy wetsuit with blue patterned cuffs as she enjoyed a day of surfing

Their outing comes after Shakira confirmed her split from ex-Spanish footballer Gerard Pique, 35, in June.

The couple signed a custody agreement for their two children earlier this month – Shakira will be moving to Miami with the boys.

Shakira’s desire to relocate to Miami, where she used to live and where some of her family members are based, is said to have been the main sticking point in the couple’s failure to reach an out-of-court settlement.

Gerard and Shakira said in a joint statement: “We would like to announce that we have signed an agreement guaranteeing the well-being of our children which will be ratified in court through a purely formal process.

Stylish: Shakira rounded off her beachwear look with a pair of brown winter boots Beach Ready: She just styled her caramel locks

Stylish: Shakira completed her beachwear look with a pair of brown winter boots and styled her caramel tresses straight

Getting ready: Shakira and her son Milan were spotted getting ready for the waves during their surf trip

Getting ready: Shakira and her son Milan were spotted getting ready for the waves during their surf trip

“Our sole aim is to offer them the greatest possible security and protection and we trust that their privacy will be respected.”

Her statement continued, “We appreciate the interest shown and hope the children can continue their lives with the privacy they need in a safe and tranquil environment.”

Shakira recently launched a scathing attack on the tax authorities in Spain ahead of the fraud trial that could end her with an eight-year jail sentence.

She lashed out at authorities four months after learning Spanish prosecutors wanted a harsh sentence if she was found guilty of alleged £12million tax fraud. A date for the trial before a court in Barcelona has not yet been set.

Beach day: Her two sons wore blue tie-dye beach robes before hitting the surf with their mum during the fun-filled day

Beach day: Her two sons wore blue tie-dye beach robes before hitting the surf with their mum during the fun-filled day

Surfing: She flaunted her natural good looks as she appeared makeup-free for her sporting day, which included catching some waves

Surfing: She flaunted her natural good looks as she appeared makeup-free for her sporting day, which included catching some waves

In a statement on Friday, she claimed she was being “persecuted” and accused the Spanish Treasury of “using unacceptable methods to tarnish her reputation and force her to reach an agreement”.

Her spokesman also made it clear that she felt the country’s tax authorities would accuse her of lying “without evidence” about her residency outside of Spain during the years she has been accused of tax fraud.

Shakira, previously a tax resident in the Bahamas, only registered as a full-time tax resident in Spain in 2015, despite dating her ex Gerard Pique five years earlier.

Persons who spend more than 183 days in Spain in a given calendar year are considered Spanish residents for tax purposes.

Mother in love: Shakira was spotted helping her sons prepare to head out into the surf during the trip

Mother in love: Shakira was spotted helping her sons prepare to head out into the surf during the trip

Chatting: Shakira was seen putting away her phone for safekeeping

Group: Shakira and her two sons were joined by a number of friends for the surf trip

Spanish tax inspectors reportedly spent more than a year checking Shakira, even visiting her favorite barber shop in Barcelona and checking her social media to show she had spent most of the three years in dispute in Spain.

They concluded that she had spent 242 days in 2012, 212 days in 2013 and 243 days in 2014 in Spain before being charged with six counts of tax fraud for those three years.

On Friday, Shakira’s lawyer Pablo Molins Amat submitted her indictment to the Barcelona court investigating her, her publicists confirmed.

A statement issued by Barcelona-based LLYC and authorized by Shakira said: “Shakira is a taxpayer who has always demonstrated impeccable tax conduct and has not faced tax problems in any other jurisdiction.

Memories: Shakira was spotted taking pictures while documenting her surfing day Snapshots: Shakira gave her phone to a friend to take a picture for her

Memories: Shakira was spotted taking pictures while documenting her surfing day

Out to sea: Shakira's damp locks fell loosely down her back after enjoying a dip in the sea

Out to sea: Shakira’s damp locks fell loosely down her back after enjoying a dip in the sea

“The singer has relied on top consultants like PriceWaterhouseCoopers. She has never exceeded the 183 days of presence in Spain required for tax residency.

“Without solid evidence to support the charges against her, she has been subjected to severe criminal and media persecution using unacceptable methods to tarnish her reputation and force her to settle.

“Shakira has already paid more than 90 million euros for international income not generated in Spain and for her international assets without having a business center in this country, where she has never earned any significant income.”

Shakira also made it clear that she felt the Spanish tax authorities were being ruthless about her fundamental rights and trying to tarnish her hard-earned reputation.

Playing: Shakira joined her son Milan at a soccer game on the beach

Playing: Shakira joined her son Milan at a soccer game on the beach

Surfer: Shakira held up a bright pink surfboard as she got ready to pose for a photo Braving the surf: Shakira got ready to ride some waves

Surfer: Shakira held up a bright pink surfboard as she got ready to pose for a photo

Helping hand: Shakira was seen helping out after stepping out of the choppy surf

Helping hand: Shakira was seen helping out after stepping out of the choppy surf

She said in a personal message as part of her authorized statement: “It is unacceptable that the tax authorities, in their allegation, do not respect the legal certainty that must be guaranteed to every taxpayer, not my fundamental rights.

‘They’re also trying to tarnish a reputation they’ve built through years of hard work.’

She added, referring to the Treasury Department’s “unorthodox and unacceptable methods, such as requesting private details from hospitals where the singer requested an appointment: “In my case, they violated my right to privacy and the presumption of innocence, fundamental rights of all citizens .’

Their representatives continued in the statement: “What actually occurred were sporadic attendances, leading to an allegation based on mere conjecture.

Grinning: Shakira gave her son a big hug as they spent time together Getting ready: The doting mum was spotted helping her son get married

Grinning: Shakira gave her son a big hug as they spent time together

Sons: Shakira was joined for the day by her two sons and they seemed to be having a great time

Sons: Shakira was joined for the day by her two sons and they seemed to be having a great time

“For example, the charge counts all payments made using a number of credit cards belonging to her team and friends in Spain to add up the days of Shakira’s presence in that country, without counting on many occasions there payments , which are made simultaneously in different parts of the world without the artist being physically present at the locations where the payments were made.’

The singer also made it clear that she was willing to go to court to prove her innocence rather than cut a deal.

The statement added: “Shakira remains firm in her determination to comply with all her tax obligations in Spain as well as in all the countries where she has lived or worked during her long professional career.

“Finally, Shakira wishes to express her absolute confidence in the independence of the Spanish judicial system and her firm belief that her complete innocence will prevail after the trial.”

Arranged: It comes after Shakira and her ex Gerard Pique (both pictured) confirmed they had signed a custody agreement

Arranged: It comes after Shakira and her ex Gerard Pique (both pictured) confirmed they had signed a custody agreement