A Spanish court has ordered the country's tax authority to refund more than €55m (£48m) to singer Shakira, ruling that the money was improperly collected in a long-running dispute over her taxes.

The Audiencia Nacional in Madrid said it had accepted the Colombian singer's appeal against fines imposed by the Agencia Tributaria, the Spanish tax agency, for the tax year 2011. The court found that the agency had failed to prove that Shakira had spent more than 183 days in Spain that year — the threshold that would have made her a tax resident and liable for personal income tax.

According to the court statement, Shakira's stay in Spain in 2011 was 163 days, and the tax agency therefore had not proven that she had core economic interests in the country as required by law.

The ruling overturns a 2019 decision that had fined Shakira for what authorities described as a "very serious" infringement. The refund includes about €30m in income tax and nearly €25m in fines, plus interest and costs, as reported by BBC News and The Guardian.

In a statement released through her lawyer, Shakira said the court had "finally set the record straight" after more than eight years of what she described as "brutal public targeting, orchestrated campaigns to destroy my reputation, and sleepless nights that ultimately impacted my health and my family's well-being." She insisted there had never been any fraud, saying "the Administration itself could never prove otherwise, simply because it wasn't true."

Shakira dedicated the victory to "thousands of ordinary citizens" who, she said, are made to prove their innocence "at the cost of economic and emotional ruin."

The Spanish tax agency has indicated it will appeal the ruling to the Supreme Court, and no payment will be made until a final decision is reached, according to a statement reported by BBC.

The decision relates only to the 2011 tax case. In November 2023, Shakira reached a separate settlement with prosecutors in Barcelona over charges she had failed to pay €14.5m in Spanish income tax between 2012 and 2014. Under that deal, she accepted the charges and agreed to pay fines, avoiding a three-year prison sentence, as reported by The Guardian.

Shakira, known for hits including "Hips Don't Lie" and "Waka Waka," lived with former FC Barcelona and Spain footballer Gerard Piqué for more than a decade. The couple met in 2010 while filming the music video for "Waka Waka," the official song of the 2010 FIFA World Cup.

The singer has a busy schedule ahead, with performances expected at her upcoming world tour and a reported half-time show slot at this summer's FIFA Men's World Cup final, though these details have not been independently verified.

Coverage Comparison

The two outlets reporting this story — BBC News and The Guardian — both focused on the court's rejection of the tax agency's claims. Both noted Shakira's 163 days in Spain and cited her statement about being subjected to "brutal public targeting" and "orchestrated campaigns" against her reputation. The Guardian also reported on the 2023 settlement, while BBC mentioned it as context.

Neither outlet cast the ruling as a vindication but rather presented it as a legal decision based on the evidence. Both quoted the court's finding that the tax agency had not proven the 183-day residency requirement.

The tax agency's intention to appeal was carried by at least one outlet, as was the report of Shakira's scheduled appearances at the World Cup final.

Key Claims

Court ruling and refund amount: The Audiencia Nacional ordered the tax authority to refund Shakira over €55m plus interest, a figure reported by both BBC and The Guardian.

Tax residency calculation: The court determined Shakira spent 163 days in Spain in 2011, not the 183 days required for tax residency — a claim consistent across both sources.

Burden of proof: The court ruled the tax agency failed to prove that Shakira had spent more than 183 days in Spain or had core economic interests there in 2011.

Shakira's response: Shakira stated that there was never any fraud and that the tax agency had treated her as guilty for nearly a decade, a statement quoted identically by BBC and The Guardian.

Previous settlement: In 2023, Shakira settled charges of failing to pay €14.5m in income tax between 2012 and 2014, accepting fines to avoid trial and a prison sentence.

Future appeal: The tax agency has said it will appeal to the Supreme Court, and no payment will be made until the final ruling.

Upcoming performances: Reports of Shakira performing at the FIFA Men's World Cup final half-time show alongside other artists have appeared but are not independently verified.

Perspectives

  • Shakira's perspective: Through her statement, Shakira frames the ruling as a long-overdue acknowledgment that she was not guilty of tax fraud, while criticising the tax agency's conduct as a public relations campaign against her.
  • Spanish tax authority's position: While yet to issue a detailed public response beyond the announcement of an appeal, the agency's decision to take the case to the Supreme Court signals it maintains that its original claims were correct.
  • Legal context: The Audiencia Nacional's ruling underscores that the burden of proof lies with the tax authority when determining residency status, and highlights a distinction between the 2011 case and the separate, settled charges for later years.