Shakira

Spain's National Court annulled the €55 million tax penalty relating to 2011, finding that the tax authorities had not proved Shakira spent more than 183 days in Spain. The Treasury was ordered to refund her more than €60 million including interest.

State of the evidence

Established by a court

The court closed the 2018 investigation after prosecutors and the state lawyer declined to proceed. The judge stated that there was insufficient evidence that Shakira had knowingly and deliberately concealed tax information.

In 'Bzrp Music Sessions, Vol. 53' and later on her album, Shakira transformed her breakup with Gerard Piqué into explicit artistic material, with repeated wordplay and comparisons targeting her former partner and his new girlfriend.

State of the evidence

Reported by the press

Attribution

Directly implicated

At the opening of her trial, Shakira accepted the prosecution's agreement and answered yes when admitting six counts relating to €14.5 million in unpaid taxes between 2012 and 2014. The agreement provided for a three-year suspended prison sentence and a fine of approximately €7.3 million, plus an additional sum allowing the sentence to be suspended.

Attribution

Accused

New proceedings accused Shakira of evading approximately €6.7 million in income and wealth taxes for 2018, including through an offshore company.

State of the evidence

Documented

Course of the proceedings

1. Formally charged — Formal charge before the current outcome

Spanish tax authorities and prosecutors maintained that Shakira spent enough time in Spain between 2012 and 2014 to be taxed as a resident and had failed to pay approximately €14.5 million in taxes. She disputed this, maintaining that she had not settled permanently in Spain until 2015.

State of the evidence

Documented

Attribution

Accused

Cuban singer Liván Rafael Castellanos accused Shakira and Carlos Vives of copying elements of his song 'Yo te quiero tanto' in 'La Bicicleta'.

State of the evidence

Documented

Attribution

Accused

The Paradise Papers revealed that Shakira was the sole shareholder of Tournesol Ltd in Malta and that music assets and intellectual property rights valued at tens of millions of euros were held through Maltese and Luxembourg structures, while she was registered as resident in the Bahamas.

State of the evidence

Documented