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 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 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.
