MADRID — The Spanish Supreme Court has ordered former top-ranked women’s player Arantxa Sanchez-Vicario to pay back approximately $5.1 million in unpaid income tax.

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 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 U.S. Open in 1994, was appealing the decision from a high court ruling in July 2003.