Spain’s Tax Agency is undergoing another internal shake-up after the ousting of two of its top officials: Virginia Muñoz Fernández, who led the Collection Department, and Manuel Trillo Álvarez, who headed the Financial and Tax Inspection Department. These departures unfold at a particularly delicate time for the institution, following the exit of Soledad Fernández Doctor as director general and amid escalating political tension linked to the so-called Zapatero case.
The reshuffle at the top of the AEAT comes after the judge handling the Plus Ultra case gave the Finance Ministry the chance to present itself as a potential injured party regarding jewellery valued at €1.3 million that was taken from the office of former Prime Minister José Luis Rodríguez Zapatero. This move has increased pressure on the tax authority, since its potential role in the proceedings could meaningfully influence how the case unfolds.
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.
Within this scenario, the shift from Muñoz to Trillo further deepens the uncertainty surrounding the stance the Finance Ministry will ultimately adopt in the proceedings involving Zapatero, as the key issue is still whether the Tax Agency will declare itself an injured party, a choice that has transformed these internal changes into a matter of substantial political and institutional weight.
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.
