The Colombian singer was under investigation for alleged tax fraud of 6.7 million euros (C$9.9 million) on her 2018 income, through an offshore company. She has denied any wrongdoing.
Prosecutors who initially brought the allegations said Wednesday “there was insufficient evidence” of a possible tax crime and recommended closing the investigation.
In a statement released Thursday, the court said that because there were no charges from prosecutors or the regional government in Catalonia, northeastern Spain, there was no had no reason to pursue the case.
The court affirmed that “there is no indication that could prove that Shakira Isabel MR had knowingly and intentionally omitted information and documents of tax significance”.
If the decision is not appealed by prosecutors within a week, it will be final.
In another case, Shakira reached a deal in November with prosecutors, in which she admitted that she had failed to pay the Spanish government 14.5 million euros (approximately C$21.4 million) in taxes between 2012 and 2014.
Shakira currently resides in Miami. She left Spain after her breakup with former footballer Gerard Piqué.
