Spanish High Court Orders €55m Tax Refund for Shakira Amid Residency Dispute

A Spanish national high court has ordered the country’s tax authority to refund €55 million (£48 million) to Colombian singer Shakira, ruling that the funds were improperly collected during a long-running dispute over her tax residency status. The court determined that authorities failed to substantiate the claim that Shakira spent the required 183 days in Spain in 2011 to be classified as a tax resident, noting she was present for only 163 days.

The repayment order encompasses approximately €24 million in income tax and €25 million in fines. The high court explicitly stated that the fines were unlawful because they relied on the assumption that Spain was her tax residence for the 2011 fiscal year, a fact which has not been proven. The ruling addresses only the 2011 tax year and does not impact assessments for subsequent years.

Shakira described the decision as setting the record straight after eight years of public scrutiny. In a statement, she noted that the "narrative" of her guilt now "crumbles" following the court's finding. She dedicated the victory to "ordinary citizens" who have faced similar investigations, stating she had endured "brutal public targeting" and "orchestrated campaigns to destroy my reputation" during the legal process.

The Spanish tax agency has confirmed it intends to appeal the decision to the Supreme Court. Consequently, no payment will be made until a final ruling is reached. The dispute was one of several involving Shakira and the tax authority, including a separate settlement reached in 2018 to avoid a trial in a broader fraud case.

The ruling comes as Shakira prepares for upcoming performances, including a residency in Madrid from September to conclude her Women Don't Cry Anymore world tour. She is also scheduled to perform alongside Madonna and BTS during the half-time show at this summer's Fifa Men's World Cup final.