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 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.
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 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 had expanded the work plan of the Senate investigation committee on SEPI and had summoned Soledad Fernández to appear on July 13 to explain the tax authority’s position. The PP argues that her departure is intended to avoid or influence that appearance, although it has also warned that she should testify even if she leaves office.
Third, the departures would not affect only the director general, but also two key departments: Collection and Inspection, areas directly linked to the Tax Agency’s ability to collect debts, investigate possible fraud and appear or act in proceedings with tax implications. This coincidence has fueled the interpretation of a “mass resignation” or a crisis at the top of the agency.
