Arantxa Sanchez-Vicario won the French Open three times and also took the U.S. Open in 1994.Arantxa Sanchez-Vicario won the French Open three times and also took the U.S. Open in 1994. (Andy Lyons/Getty Images)

The Spanish Supreme Court has ordered former top-ranked women's player Arantxa Sanchez-Vicario to come up with approximately $5.1 million US 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 a high court ruling from July 2003.