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 argues that the replacements are due to professional reasons and had been planned in advance, the timing has fueled serious suspicions among the opposition and the public. The fact that the departures affect two key departments — Collection and Inspection — has reinforced the view that the Tax Agency may be facing a deeper internal crisis.
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 unease arises from the convergence of several moments. News of Fernández’s exit surfaced soon after the judge handling the Plus Ultra case allowed the Finance Ministry to join as a potential aggrieved party regarding the jewellery, worth €1.3 million, taken from the office of former Prime Minister José Luis Rodríguez Zapatero, as reported 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.
