Micheline Roquebrune faces a prison sentence of up to two and a half years and a fine of more than 16 million pounds if found guilty of charges that she took part in a complex operation to defraud Spanish authorities of nearly 5.5 million pounds during the sale of the couple's home in the Costa del Sol region in the south of the country.
Sir Sean, 85, was also investigated over the alleged fraud but was told last year that he would not face trial after declaring his innocence in a 56-page affidavit, The Daily Telegraph reported.
A letter will now be sent to the Bahamas where the couple live, informing the actor's French-Moroccan second wife of the court's decision and ordering her to appoint a defence lawyer.
The allegations centre on the sale of Casa Malibu in 1999 and the fact that the house was subsequently demolished, the newspaper reported.
More than 70 flats, later sold for an estimated 45 million pounds, were built in its place, despite planning regulations stipulating that only five flats could be built on the site.
Sixteen defendants, including a former mayor of Marbella and two lawyers, are all due to be tried early next year on charges including tax fraud and receiving bribes.
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