Spain's High Court acquitted Colombian singer Shakira of tax fraud on Monday, overturning a multi-million dollar fine imposed in 2021 [1].

The ruling ends a years-long legal battle that scrutinized the singer's residency and tax obligations in Spain. The decision marks a significant victory for the artist, who had fought the state's assessment of her financial liabilities.

The Audiencia Nacional in Madrid found that the tax assessment was improperly collected [1]. The court ruled there was insufficient evidence to support the fraud charges, leading to the total acquittal of the singer [1].

As part of the verdict, the court ordered the Spanish Treasury to reimburse Shakira. While reports on the exact amount vary, figures range from nearly $65 million [2] to as high as $70 million [3, 4].

The original fine, imposed in 2021, totaled €55 million, which is approximately $64 million [1, 5]. This penalty had been the center of a protracted dispute over whether the singer spent enough time in Spain to be considered a tax resident.

Shakira addressed the outcome of the case following the court's decision. "I have spent eight years enduring campaigns to destroy my reputation," Shakira said [6].

The acquittal removes the legal cloud that has followed the singer for nearly a decade. The ruling underscores the court's finding that the state failed to provide the necessary evidence to justify the massive financial penalties previously levied against her.

The court found the tax assessment was improperly collected and there was insufficient evidence of fraud.

This ruling represents a failure of the Spanish Treasury to prove residency-based tax evasion in a high-profile celebrity case. By ordering a reimbursement of up to $70 million, the court has not only cleared Shakira's name but has signaled a strict requirement for evidentiary proof in complex international tax disputes involving global icons.