The court rejected Sanchez-Vicario's assertion that she was a resident of Andorra and not Spain from 1989 to 1993.
The court said in its ruling on Thursday that the three-time French Open champion "never effectively lived in Andorra and never had the intention of doing it in any moment, either."
The 37-year-old Barcelona native, who also won the US Open in 1994, was appealing the decision from a high court ruling in July 2003.
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