Overview
- The Audiencia Nacional, in a ruling on Monday, annulled Shakira's 2011 tax assessment and ordered roughly €60 million returned with interest and legal costs.
- Judges said Hacienda failed to prove she spent more than 183 days in Spain in 2011, finding evidence for only 163 days.
- The court also rejected that Spain was her main economic base in 2011, undercutting the residency claim tied to her relationship and activities that year.
- The decision covers only the 2011 tax year and does not change her separate 2012–2014 settlement reached in 2023.
- The tax agency said it will appeal to the Supreme Court, and Shakira called the outcome vindication after eight years of public scrutiny that her team says could shape future residency disputes.