Overview
- Spain’s Audiencia Nacional acquitted Shakira of a 2011 tax‑evasion charge and ordered the tax agency to return about €60 million with interest and expenses.
- Judges said the tax office failed to prove she spent 183 days in Spain in 2011, which is the threshold that makes someone a tax resident.
- The court rejected claims that her companies were artificial and found their main business activities were not centered in Spain.
- The ruling is not final and may be reviewed by the Tribunal Supremo, so any repayment timeline could change if the tax authority appeals.
- Spain had ordered a €55 million payment tied to 2011 in 2021, and Shakira had separately settled 2012–2014 allegations by paying €7.25 million.