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 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 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, 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.
