Overview
- The National Court decision dated April 15th orders the tax agency to return the money with legal interest.
- The refund covers more than €24 million in income tax, nearly €25 million in a "very serious" fine, €2.6 million in wealth tax, and a €2.7 million related penalty, plus interest.
- Judges said the tax office did not prove she spent over 183 days in Spain in 2011, which is the threshold that makes a person a tax resident.
- The court said the status of the Bahamas in 2011 did not affect the residency finding, focusing solely on days spent in Spain.
- Beyond 2011, Spain’s tax office accused her over 2012–2014, she later paid €6.6 million to fix issues in her 2018 filing after a separate probe, and in 2023 she reached a deal that avoided a public trial.