Spain's National Court ruled on May 18, 2026, that Shakira was not a tax resident in Spain in 2011 because she spent only 163 days there, below the 183-day threshold required by law to establish residency for tax purposes [1, 2, 3, 4, 5, 6, 7]. The court ordered Spain's tax authority to refund more than €55 million (around $64 million or £48 million) plus interest to the singer for improperly levied income tax and fines related to the 2011 tax year [1, 2, 3, 4, 8, 5, 9, 6, 7]. This amount includes roughly €24 million in income tax and about €25 million in fines initially labeled as a 'very serious' infringement [1].

The tax authority had argued that Shakira's relationship with footballer Gerard Piqué tied her economically and personally to Spain, supporting their claim she was a resident in 2011 [1, 2, 3, 4, 8, 5, 6, 7]. However, the court rejected this, finding the evidence insufficient to prove that her main center of economic interests or residence was in Spain at that time [1, 2, 3, 4, 5, 6, 7]. Shakira had previously claimed residency in the Bahamas and only changed her official residency to Spain around 2015, according to authorities [8]. The tax agency was found to have 'made up' the number of days Shakira resided in Spain without proof, and the 2021 fines were ruled unlawful [7].

Shakira publicly criticized the Spanish tax authorities for what she described as a prolonged and damaging campaign against her. She said, "After more than eight years enduring brutal public targeting, orchestrated campaigns to destroy my reputation, and sleepless nights that ultimately impacted my health and my family’s well-being, the National High Court has finally set the record straight. There was never any fraud, and the Administration itself could never prove otherwise, simply because it wasn’t true" [6]. She added her hope that "this ruling sets a precedent for the Treasury and serves the thousands of ordinary citizens who are abused and crushed every day by a system that presumes their guilt and forces them to prove their innocence at the cost of economic and emotional ruin" [6].

Shakira's lawyer said the ruling ends an eight-year ordeal with "an unacceptable toll, reflecting a lack of rigour in administrative practice" [3]. The court's decision only applies to the 2011 tax year and does not affect separate tax cases or settlements for later years, including a 2023 settlement where Shakira paid fines exceeding €7.3 million over alleged unpaid taxes of €14.5 million for 2012 to 2014 to avoid prison [1, 2, 3, 5, 6, 7].

The Spanish tax agency plans to appeal the ruling to the Supreme Court, and no refund will be paid until the final judgement is reached [1, 3, 7].