A Spanish court annulled tax sanctions against singer Shakira and ordered the Treasury to refund more than 60 million euros [1], [2].

The ruling marks a significant legal victory for the Colombian artist, who has spent years contesting the Spanish government's claims regarding her fiscal residency. By overturning the 2011 tax assessment, the court has effectively cleared her of the fraud allegations tied to that specific period.

The Audiencia Nacional in Madrid determined that the Spanish Tax Agency, known as Hacienda, failed to provide sufficient evidence to prove Shakira was a fiscal resident in Spain during 2011 [1], [3]. Under Spanish law, residency is typically determined by the number of days a person spends in the country. In this case, the court found that the Treasury could only prove she was present for 163 days [3].

Because the evidence did not support the government's claim of residency, the court invalidated the liquidations and penalties previously imposed [1], [2]. The refund of more than 60 million euros covers both the initial tax payments and the subsequent fines [1], [2]. The court also ruled that the Treasury must pay the costs of the legal proceedings [1].

During the process, the magistrate of the Audiencia Nacional said that the government "solo pudo constatar 163 días" [3]. While some reports highlighted a discrepancy regarding 20 days of presence, the court's central finding remained that the threshold for fiscal residency was not met [3].

Shakira has previously faced multiple legal battles with Spanish authorities over her tax obligations. This decision by the Audiencia Nacional reverses a long-standing financial penalty and restores a substantial sum to the singer.

“The Audiencia Nacional annulled the 2011 tax sanctions against Shakira.”

This ruling underscores the strict evidentiary requirements Spanish courts apply to fiscal residency cases. By focusing on the exact number of days spent in the country, the court prioritized documented presence over the Tax Agency's assumptions, creating a legal precedent for high-net-worth individuals contesting residency-based tax claims in Spain.