Shakira was acquitted Monday by a Spanish court in a long-running tax fraud case tied to the 2011 tax year, clearing the singer of allegations that she owed millions in unpaid taxes and penalties. The ruling requires Spanish authorities to return more than $64 million in fines that had been imposed on the 49-year-old performer, according to court documents obtained by the Associated Press.
The decision hinged on the question of residency under Spanish law. A person is generally considered a tax resident if they spend more than 183 days in the country during a calendar year, which would subject their worldwide income to Spanish taxation. The court determined that authorities could prove Shakira spent only 163 days in Spain in 2011, falling 20 days short of the threshold.
Her defense team presented evidence of a demanding world tour schedule that year, which placed her outside the country for significant stretches. Rachael Bennett, a certified family law specialist and senior attorney at Sullivan Law & Associates, explained the distinction: “The key issue was residency under Spanish law. Shakira would generally be treated as a tax resident if she spent more than 183 days in Spain within a calendar year, and that matters because a Spanish tax resident can be taxed on their income that they earn worldwide, anywhere in the world, while a non-resident is generally taxed only on income that’s earned or connected to Spain itself.”
Bennett noted that the tour provided strong documentation of Shakira’s physical location. “The court here found that Spanish tax authorities could only prove that Shakira spent 163 days in Spain in 2011 which is 20 days short of that legal threshold, and one of the biggest pieces of evidence her defense team leaned on was the fact that she was actually on a world tour in 2011 and because she had such a grueling tour schedule, that gave her significant evidence that she was physically outside of Spain,” she said.
Shakira addressed the years-long ordeal in a statement to the BBC. “I had been enduring brutal public targeting, orchestrated campaigns to destroy my reputation, and sleepless nights that ultimately impacted my health and my family’s well-being,” she said. She added that there had never been any fraud and that the administration could never prove otherwise because it was not true. “Yet, for nearly a decade, I was treated as guilty,” Shakira stated.
The case centered on Shakira’s ties to Spain through her former relationship with Gerard Piqué, which lasted from 2010 to 2022. Prosecutors had argued that those personal connections established residency even when travel records showed otherwise. The court rejected that position for the 2011 tax year.
A separate tax fraud investigation covering 2012 through 2014 accused Shakira of defrauding the government of approximately $15 million. She denied those claims as well. In July 2023 she reached a settlement with Spanish authorities before that matter reached trial.
Spanish tax officials have already announced plans to appeal the May 18 ruling to the Supreme Court. Under Spanish law, the government can freeze any payout while an appeal remains pending, meaning Shakira will not receive the returned funds until a final, non-appealable decision is issued in her favor.
Bennett said the trial court criticized the tax agency’s approach, describing it as overly reliant on speculative assumptions and aggressive tactics without sufficient proof. “For this 2011 resolution, there really hasn’t been any repercussions yet for the Spanish tax agencies,” she told Us Weekly. “Once this ruling came out, they instantly announced their intent to appeal the ruling to the Supreme Court in Spain, and under Spanish law, the government can legally freeze the payout while a case is pending appeal.”
If the appeal fails, Bennett suggested the outcome could influence future enforcement practices. “I would say if that appeal is unsuccessful and she does prevail ultimately in this case, this could have long-term implications on how the Spanish tax authorities choose to prosecute these perceived tax violations in the future,” she said. The court’s criticism of the agency’s methods, she added, might prompt a more measured approach in similar high-profile cases.
Shakira, who rose to international fame with hits spanning Latin pop and mainstream English-language tracks, has maintained residences in multiple countries throughout her career. The residency dispute illustrates the complexities faced by global entertainers whose professional obligations require extensive travel.
Officials have not commented publicly on the specific evidence presented during the closed portions of the proceedings. The acquittal applies only to the 2011 allegations; the earlier settlement resolved the later years without an admission of liability.
Legal observers will watch the Supreme Court appeal closely, as the outcome could clarify how Spanish courts weigh tour schedules and personal relationships when determining tax residency for non-citizens. For now, the lower court’s findings stand, and Shakira has been cleared of the fraud charges stemming from that single tax year.