Colombian pop star Shakira has issued a scathing statement about her “brutal” eight-year legal battle after being acquitted of tax fraud by Spain’s High Court.

The court overturned a €55 million ($89 million) fine imposed on the Hips Don’t Lie singer in 2021 by the Spanish tax agency.

Acting on Shakira’s appeal, the court ordered ‌the Treasury to reimburse her with more than €60 million ($98 million), including interest.

The judge ruled authorities had failed to prove Shakira spent more than 183 days in Spain in 2011, as required by Spanish law to be considered a tax resident in ‌the country.

At the ‌time, the ⁠tax agency had argued Shakira was linked to Spain through ​her relationship with former FC Barcelona footballer Gerard Pique and had her centre of activities in the Mediterranean country.

But the High Court ruled the fines were unlawful as they were “based on the assumption that the appellant’s tax residence was in Spain for the 2011 fiscal year, a ⁠fact which has not been proven”.

Shakira released a lengthy statement in response to the ruling, saying she had endured a “brutal” and “orchestrated” campaign to “destroy my reputation”.

She said she had suffered sleepless nights that ultimately affected her health and her family’s wellbeing.

“There was never any fraud, and the administration itself was never able to prove otherwise, simply because it wasn’t true,” she said.

“However, for nearly a decade, I was treated as guilty.

“Every step of the process was leaked, distorted, and amplified, using my name and public image to send a threatening message to the rest of the taxpayers.

“Today, that narrative collapses, and it does so with the full force of a judicial ruling.

“My greatest wish is that this resolution sets a precedent for the Tax Authority and serves the thousands of ordinary citizens who are abused and crushed every day by a system that presumes their guilt and forces them to prove their innocence at the cost of emotional and financial ruin.

“This victory is dedicated to them.”

The ruling ‌can ​still be appealed before the Supreme Court and does not affect tax years after 2011.

“This ​decision comes after ‌an eight-year ordeal that has taken an unacceptable toll, reflecting a lack of rigour ​in administrative practice,” Shakira’s lawyer, Jose Luis Prada, said.

In November 2023, Shakira reached a deal with prosecutors to avoid a trial in Barcelona over charges she failed to pay €14.5 million in Spanish income tax between 2012 and 2014.

As part ​of the agreement, she accepted the charges and a fine of half the amount owed — ​more than €7.3 ⁠million.

-with AAP