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 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.
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.
