Overview
- The Audiencia Nacional ruled in Shakira's favor and ordered roughly €55–60 million in taxes, fines and interest to be returned after overturning a 2021 assessment.
- The court said authorities could only prove she spent 163 days in Spain in 2011, short of the 183‑day threshold that defines tax residency under Spanish law.
- The ruling rejected the tax agency's argument that her relationship with Gerard Piqué or other evidence established Spain as her main economic base for 2011.
- Spain's Tax Agency has announced it will appeal to the Supreme Court and will withhold any reimbursement until that appeal is decided.
- The decision applies only to the 2011 tax year and does not change Shakira's separate November 2023 settlement over taxes for 2012–2014; the outcome may still affect how Spanish authorities prove residency in future celebrity tax cases.