Shakira sports a wetsuit as she enjoys a carefree beach day with her sons

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

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

The Hips Don’t Lie hitmaker was all smiles as she posed with her arms wrapped around her two sons Milan, nine, and Sasha, seven – who she shares with her ex Gerard Pique.

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

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

Shakira completed her beachwear look with a pair of brown winter boots and styled her caramel locks in a straight fashion.

She flaunted her natural good looks as she appeared to go make-up free for her sporty day out catching some waves.

Both of her sons wore blue tie-dye beach towelling robes before joining their mother in the surf during the fun-filled day out.

Shakira and her two sons were joined by an array of friends for the surfing trip, and they were all seen grinning as they posed for a group pH๏τograph.

All smiles: The Colombian singer, 45, showed off her incredible figure in the navy wetsuit with blue patterned cuffs as she enjoyed a day out surfing

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

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

Shakira’s desire to move to Miami, where she used to live and where some of her family are based, is understood to have been the principal sticking point in the couple’s previous failure to strike an out-of-court settlement.

Gerard and Shakira said in a joint statement: ‘We wish to communicate that we have signed an agreement that guarantees the welfare of our children and that will be ratified in court as part of a mere formal procedure.

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

Getting ready: Shakira and her son Milan were seen getting ready to hit the waves during their surfing trip

‘Our sole objective is to provide them with the upmost security and protection, and we trust that their privacy will be respected.’

Their statement continued: ‘We appreciate the interest shown and hope that the children can continue with their lives with the necessary privacy in a safe and calm environment.’

Shakira recently delivered a stinging attack on tax authorities in Spain ahead of the fraud trial which could see her end up with an eight-year jail sentence.

She hit out at the authorities four months after learning that Spanish state prosecutors were seeking the stiff penalty if she is found guilty of an alleged £12 million tax fraud. A date for the trial at a court in Barcelona has yet to be set.

Beach day: Both of her sons wore blue tie-dye beach towelling robes before joining their mother in the surf during the fun-filled day out

Surfing: She flaunted her natural good looks as she appeared to go make-up free for her sporty day out catching some waves

On Friday, she claimed in a statement that she was being ‘persecuted’ and accused the Spanish Treasury of using ‘unacceptable methods to damage her reputation and force her to come to a settlement agreement’.

Her spokesman also made it clear she felt the country’s tax authorities were accusing her of lying about residing outside of Spain ‘without evidence’ for the years she had been charged with tax fraud.

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

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

Doting mother: Shakira was seen helping her sons get ready to head into the surf during the trip

Group: Shakira and her two sons were joined by an array of friends for the surfing trip

Spanish tax inspectors reportedly spent more than a year checking up on Shakira, even visiting her favourite hairdressers in Barcelona and checking her social media to try to show she spent most of the three years in dispute in Spain.

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

On Friday, Shakira’s lawyer Pablo Molins Amat presented her legal statement of offence to the Barcelona court which has been investigating her, her publicists confirmed.

A statement released by Barcelona-based LLYC and authorised by Shakira said: ‘Shakira is a taxpayer who has always shown impeccable tax conduct and has never had tax problems in any other jurisdiction.

Memories: Shakira was seen taking pH๏τographs as she documented their surfing day out

Out to sea: Shakira’s dampened tresses were seen falling loosely down her back after she enjoyed a dip in the sea

‘The singer relied on top advisors such as PriceWaterhouseCoopers. She never exceeded the 183 days of presence in Spain required to be a tax resident.

‘With no solid evidence to support the charges against her, she has been fiercely persecuted in the criminal and media spheres using unacceptable methods to damage her reputation and force her to come to a settlement agreement.

‘Shakira has already paid more than 90 million euros for international income that has not been generated in Spain and for her international ᴀssets, without having a business centre in this country where she has never earned a significant income.’

Shakira also made it clear she felt the Spanish tax authorities were riding roughshod over her fundamental rights and trying to damage her hard-earned reputation.