The National Court has ruled in favor of Shakira in her legal battle against the Tax Agency (AEAT), ordering the public entity to refund her approximately €60 million. Hacienda failed to prove that the Colombian star resided in Spain for more than 183 days in 2011. As a result, the court does not classify her as a fiscal resident and annulled the assessments and penalties imposed. However, there is still an option for appeal to the Supreme Court, as sources from the AEAT have indicated that they plan to challenge the ruling.
Shakira’s case is not unique; several public figures have found themselves in similar situations with the tax authority and emerged victorious after lengthy legal fights. Despite the protracted nature of these disputes, some celebrities choose to contest the allegations rather than accept settlements that may force them to pay millions and carry the weight of guilty reputations.
Gerard Piqué
Hacienda once imposed a €2.1 million fine on former footballer Gerard Piqué for allegedly using a shell company to manage his image rights, allowing him to pay a lower corporate tax rate (between 25% and 30%) instead of the higher personal income tax rate (45%). He was also accused of wrongly deducting contributions paid to the UK’s Social Security during his time at Manchester United.
In 2021, the Supreme Court annulled these fines, asserting that Piqué’s image rights company demonstrated genuine activity and employed staff, and that the contributions to UK Social Security were indeed deductible expenses under Spanish tax law.
Jorge Lorenzo
The five-time Moto GP champion faced a much steeper potential penalty than Piqué, with Hacienda demanding around €45 million for allegedly feigning residence in Lugano, Switzerland, to evade taxes. However, Lorenzo proved that this was indeed his actual residence, thereby avoiding the hefty financial repercussions.
Initially, in 2021, the Central Economic Administrative Court (TEAC) ruled that the demand for approximately €35 million concerning income tax for the years 2013 to 2015 was unfounded. In 2023, the Regional Economic Administrative Court of Catalonia (TEAR) also sided with Lorenzo, voiding the more than €10 million fine for income tax in 2016.
Xabi Alonso
The former Real Madrid coach and current Chelsea manager fought tooth and nail against the Tax Agency, securing two major victories in his legal battles. Initially, he was accused of defrauding nearly €2 million through a shell company in Portugal, through which he reportedly managed his image rights while playing for Real Madrid between 2010 and 2012.
The State Attorney’s Office sought €8 million in payments and an eight-year prison sentence. However, the Supreme Court acquitted Alonso, concluding that the AEAT failed to establish that the company managing his image rights operated with an opaque and fraudulent structure. Last year, Alonso won another case as the National Court annulled the AEAT’s €300,000 claim regarding a payment made to his agent in 2012, citing the agency’s overreach and misuse of legal means.
Dani Alves
Despite his ongoing legal troubles related to alleged sexual assault, Alves has successfully defeated Hacienda in six separate challenges.
In 2023, the National Court dismissed a €2 million claim by Hacienda over alleged fraudulent management of income from image rights. The court also mandated the public administration to refund Alves more than €3 million for the impossibility of proving tax fraud for the 2009-2010 and 2011-2012 fiscal years.
By 2024, the judiciary continued to support Alves, ruling that he had appropriately settled his image rights during his time with FC Barcelona, which raised the total amount owed by the tax office to €8 million. Additionally, another €1.2 million was recovered after the court deemed as legal certain payments made by FC Barcelona to his agent, culminating in a total recovery of €9.2 million and six victories against the Tax Agency.
Andrés Iniesta
The World Cup champion with Spain and FC Barcelona legend also triumphed over Hacienda, circumventing a €4 million payment following a 2024 ruling in which the National Court sided with Iniesta, asserting that he did not commit tax fraud concerning the management of his image rights.
Moreover, Hacienda sanctioned the former athlete beyond the sports sector; the tax office accused Iniesta of incorrectly applying VAT deductions for his wineries in several 2017 invoices, demanding about €70,000. The ex-footballer escalated the case to the National Court, which determined that it was incorrect to deny Bodegas Iniesta the right to deduct the VAT accrued.