Spanish High Court has acquitted Shakira of tax fraud and overturned a €55 million fine imposed by the Spanish tax agency in 2021, according to a court document seen by Reuters. The ruling also orders tax authorities to reimburse more than €60 million, including interest, to the Colombian singer following her successful appeal.
Acting on her appeal, the court ruled that authorities failed to prove that Shakira spent more than 183 days in Spain in 2011, a key requirement under Spanish tax law to classify an individual as a tax resident. The judges stated that the evidence presented was insufficient to establish residency, making the original tax assessment invalid for that fiscal year.
It does not affect tax years after 2011. The Spanish tax agency had argued that Shakira was effectively resident due to her relationship with former FC Barcelona player Gerard Piqué and her professional ties in Spain, but the court rejected this argument, stating residency must be proven based on legal criteria rather than personal circumstances.
The court also ruled that the fine was unlawful, describing it as based on unproven assumptions. Shakira’s legal team welcomed the decision, calling it the end of an eight-year legal ordeal. The tax authority has indicated it will appeal to the Supreme Court, meaning no payment will be made until a final ruling is issued.
The case has drawn global attention due to Shakira’s international fame and the scale of the tax dispute, making it one of the most high-profile celebrity tax fraud cases in Spain in recent years.
The ruling is being closely watched in entertainment and legal circles as it may influence future interpretations of tax residency rules for global celebrities living between multiple countries. Shakira, known worldwide for hits like Hips Don’t Lie, has previously faced separate tax allegations in Spain but resolved earlier matters through a settlement in 2023.
The latest decision strengthens her legal position while also highlighting ongoing tensions between high-net-worth individuals and tax authorities in Europe over residency definitions and income taxation rules. Experts say the case could become a reference point for similar disputes involving international artists and athletes.
