Catalonia will not receive a single euro from Shakira's tax fraud fine

According to the sentence of the Provincial Court of Barcelona, Shakira has been convicted of six offences against public finances, for income and wealth tax fraud in 2012, 2013 and 2014.
public finances, for personal income tax and wealth tax fraud in 2012, 2013 and 2014. Specifically, the singer failed to pay a total of 14.6 million euros in this three-year period, of which 7.18
7.18 million belong to the State in concept of IRPF and 7.48 million would be for the Generalitat, taking into account the part of IRPF -some 5.32 million euros- plus the total of the defrauded patrimony -which totals 2.16 million.

Once the calculations have been made according to the amounts presented in the sentence, and considering the interest on the debt - which changes every year depending on the Tax Agency - Shakira has had to pay 17.5 million euros in interest in 2023, that is, 3 million more than the amount defrauded in interest.

Of this 3 million in interest, about 1.5 million would be in the form of personal income tax for the State, and the rest, for the patrimony and the other part of the income, for the Generalitat.

Blanca Usón, partner in the Tax Law department of RocaJunyent, explains that the detail of the penalties is "very complicated and depends on each case". "What changes, when it is a criminal case, is the way in which the
If it is a fine imposed by the judge, the amount comes out of the penalty derived from the tax that has not been paid and is only collected by the state".

Thus, the nature of the sanction is key: whether it is in application of the Criminal Code or the tax sanctioning regime. In the case of the singer, in which an agreement has been reached in court, it is a criminal sanction, so that it is managed directly by the State. In effect, Catalonia will not receive a single euro of the 7.4 million Shakira's fine, despite the fact that it is also a victim.

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