A Spanish court threw out the tax fraud case against Shakira on Monday, ordering Madrid to refund the Colombian singer more than €60 million — about $70 million — after ruling that prosecutors failed to prove she owed anything in the first place.
The ruling, based on a court document seen by the Associated Press, found that authorities could not prove Shakira crossed the 183-day threshold in the 2011 tax year — the minimum presence Spanish law requires to establish tax residency. The original fine totaled approximately €55 million; the €60 million refund reflects that amount plus accrued interest.
The court also ordered Spain’s tax agency to cover Shakira’s legal costs — a penalty her attorneys called extraordinary. Spanish courts reserve that sanction for cases where they determine the agency acted with recklessness, a standard rarely met when the state is the plaintiff.
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“There was never any fraud, and the Tax Agency itself was never able to prove otherwise, simply because it wasn’t true,” Shakira said in a statement provided by her lawyers.
Her attorney, José Luís Prada, highlighted that the resolution “comes after an eight-year ordeal that has taken an unacceptable toll, reflecting a lack of rigor in administrative practices.”
The dispute turned on a single question: how many days Shakira spent in Spain that year. Tax authorities compiled every record available and reached a maximum of 163 days. Shakira’s own documentation put the figure at 143. Neither crossed the 183-day threshold.
Shakira spent most of that year on a world tour — more than 100 concerts across 37 countries. Spain in English, citing the court document directly, reported the court also rejected the argument that her relationship with former FC Barcelona player Gerard Piqué established Spanish residency, ruling it could not be legally equated to marriage. The court found no proof that the “main center or base” of her economic activities was in Spain, and determined her business structure — which authorities alleged was designed to hide income — was legitimate and operated largely outside the country.
Spain’s tax agency has said it will appeal to the Supreme Court, and the refund will be withheld pending that decision.
Prosecutors separately alleged Shakira withheld €14.5 million in income tax covering 2012 through 2014. Rather than go to trial, she resolved that matter in November 2023 — accepting the charges and paying a fine exceeding €7.3 million. That case is closed.
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