The Colombian singer Shakira will appeal the judge’s decision to leave it one step away from trial by a fiscal fraud of 14.5 million euros, insisting that during the investigated exercises he did not have legal residence in Spain and in that the thesis of tax authorities it is “legally unacceptable”.
As sources from the defense of the artist have informed Efe this Friday, with the appeal, which will be presented before the Hearing of Barcelona, the legal team of the singer intends to overturn the judge’s decision to close the instruction so that the case is settled in court, before the “diametrically opposed” positions of defense and accusations regarding the tax interpretation to be applied.
In this way, the judge leaves the singer one step away from trial, before the indications that he defrauded 14.5 million euros to the Treasury -which has already paid the Tax Agency, along with another three million interest-, pretending not to reside in Spain and hiding its income through a corporate network based in tax havens, between 2012 and 2014.
The appeal, which the newspaper “El País” advances today, insists that Shakira had “foreign citizenship and residence” and recalls that, when returning the amount that the Treasury claimed, now “she has no pending tax debt.”
In that sense, the defense wields two expert reports -signed, among others, by a professor of financial and tax law and a magistrate of the Supreme– that qualify as “legally unacceptable” the thesis of the Treasury that accuses the singer of eluding the payment of the Personal income tax and the wealth tax between 2012 and 2014, despite having the obligation to do so given that he resided in Spain for more than 183 days per year.
However, in the opinion of the defense, to demonstrate that the singer had a residence in Spain, The Treasury resorts to an indirect test that “does not conform to the jurisprudentially established requirements” to be considered as such.
In fact, to calculate the number of days that Shakira stayed in Spain in the investigated years, the Tax Agency inspectors reconstructed her activity through different tests, such as tracking payments made with the credit card – from hairdressers to clothing stores or restaurants – as well as airline tickets or hotel bills.
The Colombian artist also reproaches the Tax Agency for resorting to a “legally indeterminate concept, called sporadic absences “, to increase the number of days he was in Spain,” on the basis of an interpretation unknown to date in the Spanish courts. ”
After emphasizing that the artist was advised by the Pricewaterhouse Coopers office, the defense recalls that in his order the judge “has decided not to address the issue under discussion, confusing a technical question of a legal nature with a problem of evidence”, so the appeal will be presented directly to the Hearing.
The criminal proceeding against Shakira stems from a complaint by the Prosecutor’s Office, which accuses the Colombian artist of six crimes against the Public Treasury.