No, they were dating then later married. She traveled to Spain during world tours, she wasn’t even a Spanish citizen back then. The idea was that Piqué’s lawyer is the one who set up the supposed companies that diverted money to tax havens. They were married, so they shared a lot of income and ventures. She didn’t pay attention and thought that her responsibilities in Spain were covered, but got targeted. Things got worse when it turned out that Piqué was cheating on her, apparently was trying to seize part of her fortune, and ultimately abandoned her with a lot of paperwork hanging from her side of the divorce.

I mean, she is still a rich person, so I want her taxed to highest rate that is legally possible. But she also pays taxes in two other countries and in the two others got investigated and turns out she pays way more tax than she should. Why commit fraud in one country but not the others? The distinguishing factor is the power that Piqué had over her estate as her husband in a very misogynist country that still has feudal holdovers and is still a monarchy. You have no idea how bureaucratic Spanish tax law is.

In the end she is actually being responsible and taking up the penalty with grace. While there are other celebrities who have proven in court that the IRPF lies to collect penalties from people. Reading the court proceedings is really laughable, it reads like a fiction novella rather than a legal document.