National Court annuls €55 million tax penalty against Shakira for 2011

The Audencia Nacional has overturned a €55 million tax assessment and fine issued to singer Shakira for her 2011 income tax and wealth tax filings.

Judges ruled that the Tax Agency failed to prove she was a tax resident in Spain that year, determining she spent 163 days in the country — below the 183‑day threshold required by law.

The ruling orders the Treasury to refund the amounts paid, plus interest, and to cover legal costs.

The decision may still be appealed before the Supreme Court.

Photo by Junta de Andalucía – https://www.flickr.com/photos/68782198@N02/53347401006/, CC BY-SA 2.0, https://commons.wikimedia.org/w/index.php?curid=144187828