Shakira's tax fraud appeal has reportedly been dismissed.
The 45-year-old singer was previously charged with not paying 14.5 million euros in taxes owed on income earned between 2012 and 2014 because of issues surrounding her country of residence at the time.
The Colombian singer — who declared Spain as her official country of residence in 2015 — claimed she was based in the Bahamas at the time, but prosecutors have argued she was living in the European country with her husband, Gerard Pique, and she was only going overseas for professional reasons.
Under Spanish law, people who spend more than six months a year in the country are required to pay their taxes in Spain.
The authorities calculated the unpaid tax bill from all of her global income, rather than what she just earned in Spain.
The 'Hips Don't Lie' hitmaker's documents previously maintained she had spent most of her time abroad and filed taxes accordingly, making no effort to intentionally hide her income and branded any misunderstandings as a "difference in criteria".
However, on Thursday, a court in Spain determined it had been proven Shakira — who has sons Milan, nine, and Sasha, seven, with her spouse — was "a habitual resident in Spain" and there wasn't enough evidence to prove she lived elsewhere.
The court went on to uphold a ruling from July 2021, when a judge ruled a three-year investigation had determined there was "sufficient evidence of criminality".
A spokesperson for the star insisted she had paid her debt after being told what she owed.
They said: "Shakira's conduct on tax matters has always been impeccable in all the countries where she has had to pay taxes, and she has trusted and faithfully followed the recommendations of the best specialists and expert advisors."
Shakira was first accused of tax evasion in January 2018 and the following month, she paid almost $25 million in owed taxes.
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