Colombian pop star Shakira has been cleared of tax fraud by Spain’s Audiencia Nacional, which overturned a €55 million fine imposed by the Spanish tax authorities and ordered the Treasury to reimburse the singer more than €60 million, including interest.
The ruling follows an appeal lodged by the ‘Hips Don’t Lie’ singer and brings to an end an eight-year legal battle over her tax status in Spain during 2011.
In its judgment, the High Court concluded that the Spanish Tax Agency had failed to prove Shakira spent more than 183 days in Spain that year — the legal threshold required to classify someone as a Spanish tax resident.
The court found that, at most, the authorities had been able to account for 163 days, including both certified and presumed periods of stay, while the singer herself acknowledged spending 143 days in the country.
At the time, Spain’s Treasury argued that Shakira’s relationship with former Barça player Gerard Piqué, along with her professional ties to Spain, meant her centre of economic interests was based in the country.
However, the court rejected that argument, ruling that the penalties were unlawful because they were “’based on the assumption that the appellant’s tax residence was in Spain for the 2011 fiscal year, a fact which has not been proven’.
The judges also dismissed the Tax Agency’s argument regarding so-called ‘sporadic absences’, stating explicitly that ‘such presence, as determined by the Administration itself, does not reach 183 days’ and that, therefore, ‘it is obvious’ that ‘the resulting penalties are unlawful’.
The ruling further stated: ‘Nor has it been proven that the principal nucleus or base of her activities or economic interests, directly or indirectly, was located in Spain. Quite the contrary, the business structure attributed to the claimant is based outside national territory, as is the majority of her economic activity.’
According to her legal team, Shakira was on a global tour throughout 2011, performing 120 concerts across 37 countries. They argued that she had no home, children or business headquarters in Spain at the time, yet was still required by the Tax Agency to pay tax on the tour’s earnings without expenses being taken into account, causing major losses.
The court annulled a July 2021 ruling by Spain’s Central Economic-Administrative Court relating to Shakira’s 2011 income tax and wealth tax declarations. Although the Treasury can still appeal before the Supreme Court within 30 days, legal experts consider a further appeal unlikely given the court’s reasoning.
As well as overturning the penalties, the National Court took the unusual step of ordering the Spanish Tax Agency to pay legal costs — a sanction that Shakira’s lawyers said is reserved for cases involving ‘recklessness and a complete lack of legal basis’ by the Administration.
‘This decision comes after an eight-year ordeal that has taken an unacceptable toll, reflecting a lack of rigour in administrative practice,’ Shakira’s lawyer, José Luis Prada, said in a statement.
The singer and her legal team said they were ‘very satisfied’ with the ruling, describing the administrative courts as the avenue through which Shakira had sought to prove her innocence.
‘After more than eight years enduring brutal public vilification, orchestrated campaigns aimed at destroying my reputation, and countless sleepless nights that ultimately affected both my health and my family’s wellbeing, the National Court has finally set the record straight. There was never any fraud, and the Administration itself was never able to prove otherwise — simply because it was not true,’ she said.
Shakira also criticised the way the case had been handled publicly, saying she had been ‘treated as guilty’.
‘Every step of the process was leaked, distorted and amplified, and my name and public profile were used to send a threatening message to other taxpayers.’
She added that she hoped the judgment would set a wider precedent. ALSO READ: Colombian pop star Shakira compares Spanish tax office to ‘the Inquisition’.
‘My greatest hope is that this ruling sets a precedent for the Tax Agency and helps the thousands of ordinary citizens who every day are abused and crushed by a system that presumes their guilt and forces them to prove their innocence at enormous economic and emotional cost. This victory is dedicated to them.’
The case concerns only the 2011 tax year and does not affect later proceedings. In November 2023, Shakira reached an agreement with prosecutors to avoid a separate trial in Barcelona over accusations that she failed to pay €14.5 million in Spanish income tax between 2012 and 2014. As part of that deal, she accepted the charges and agreed to pay a fine of more than €7.3 million. ALSO READ: Shakira reaches deal with Spanish prosecutors on first day of tax fraud trial.
Following her separation from Piqué, the singer moved to Miami with her two children in early 2023.
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Hacienda, condenada a devolver a @shakira 60 millones de euros más intereses y a pagar las costas del proceso por temeridad https://t.co/mlXmlRtIly https://t.co/oVLB6viPZD
— RTVE Noticias (@rtvenoticias) May 18, 2026
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