A Spanish court has ruled that the country's tax authority must repay Shakira more than €55 million (£48 million) after finding that fines imposed on the singer for alleged tax evasion in 2011 were based on incorrect assumptions about her residency.
The Audiencia Nacional in Madrid accepted Shakira's appeal against a penalty levied five years ago by the Agencia Tributaria, which claimed she had not paid the required tax in Spain for 2011. At the time, the Colombian singer was in a relationship with FC Barcelona footballer Gerard Piqué.
The court determined that the tax agency failed to prove Shakira spent more than 183 days in Spain that year, which would have made her liable for personal income tax. Instead, the court found she was present for only 163 days and that the agency had not demonstrated she had core economic interests in Spain as defined by law.
The ruling orders the tax authority to return the fines paid, plus interest and costs. However, the decision applies only to the 2011 case and can be appealed to the Supreme Court.
In November 2023, Shakira reached a separate settlement with prosecutors over charges of failing to pay €14.5 million in tax between 2012 and 2014, agreeing to pay fines totalling over €7.7 million to avoid a trial and prison sentence.
In a statement, Shakira said the court had recognised that no fraud was committed in 2011, adding that she had endured 'years of public shaming' and 'orchestrated campaigns to destroy my reputation'.
