Las ausencias esporádicas o ¿quién nos iba decir que los becarios del ICEX ayudarían tanto a Shakira?: SAN de 15 de abril de 2026, rec. núm. 1931/2021

Abstract

The decision of the Audiencia Nacional in the Shakira case concludes that the singer was not resident in Spain in 2011, thereby confirming the interpretation previously established by the Supreme Court regarding the concept of sporadic absences. This commentary examines the prospects of success of a potential appeal before the Supreme Court, as well as several subsidiary issues of lesser importance, such as the value of certificates of residence issued by non-cooperative jurisdictions and the factual and holistic conception of tax residence that the judgment rightly rejects.