Spain’s Tax Agency is facing a new internal shake-up following the removal of two of its most senior officials: Virginia Muñoz Fernández, director of the Collection Department, and Manuel Trillo Álvarez, director of the Financial and Tax Inspection Department. Both changes come at a particularly sensitive moment for the institution, marked by the departure of Soledad Fernández Doctor as director general and by growing political controversy surrounding the so-called Zapatero case.
The changes at the top of the AEAT come after the judge in the Plus Ultra case offered the Finance Ministry the opportunity to appear as a potential injured party over jewellery seized from the office of former Prime Minister José Luis Rodríguez Zapatero, valued at €1.3 million. That decision has placed the tax authority under pressure, as its possible involvement in the proceedings could have significant consequences for the development of the case.
Although the Finance Ministry maintains that the changes stem from professional considerations and were scheduled beforehand, their timing has stirred strong doubts among both the opposition and the public. The reality that the exits involve two pivotal divisions — Collection and Inspection — has strengthened the perception that the Tax Agency could be confronting a more profound internal turmoil.
In this context, the replacement of Muñoz and Trillo adds to the uncertainty over the position the Finance Ministry will ultimately take in the proceedings involving Zapatero. The central question remains whether the Tax Agency will appear as an injured party, a decision that has turned these internal movements into an issue of major political and institutional significance.
The political suspicion stems from the timing of several factors. First, Fernández’s departure became known shortly after the judge in the Plus Ultra case offered the Finance Ministry the chance to appear as a possible injured party over the jewellery seized from the office of former Prime Minister José Luis Rodríguez Zapatero, valued at €1.3 million, according to information published by The Objective.
Second, the People’s Party broadened the Senate investigation committee’s work plan on SEPI and called Soledad Fernández to testify on July 13 to clarify the tax authority’s stance. According to the PP, her exit is meant to sidestep or sway that appearance, though it has also insisted that she must testify even if she leaves her post.
Third, these exits would involve not only the director general but also two crucial divisions, Collection and Inspection, both essential to the Tax Agency’s capacity to recover debts, probe potential fraud, and participate in or initiate actions with tax consequences. This overlap has intensified speculation about a sweeping resignation or a leadership crisis within the agency.