Overview
- The Audiencia Nacional ruling, publicized Monday, found Shakira spent 163 days in Spain in 2011, short of the 183-day threshold that would make her a tax resident.
- The court rejected the tax agency’s claims that her relationship with Gerard Piqué made Spain her home or that Spain was the main base of her business that year.
- Tax officials said they will appeal to the Supreme Court and will not reimburse the roughly €55–60 million, including interest, until there is a final ruling.
- The decision covers only the 2011 tax year and does not change her separate 2012–2014 settlement reached in 2023, while a 2018 probe was reported closed in 2024 for lack of evidence.
- Shakira hailed the outcome after years of scrutiny, a high-profile saga that echoes Spain’s broader pursuit of celebrities over tax residency, a push that has also ensnared stars like Lionel Messi and Cristiano Ronaldo.