The appearance of the State Attorney's Office in the Zapatero jewels case that opens the doors to Hacienda: why is it relevant and what steps can be taken now?

It will be throughout the morning when the State Attorney's Office appears in the case investigating the origin of the jewels of former Government President José Luis Rodríguez Zapatero.

The investigating judge of the case in the Audiencia Nacional, José Luis Calama, offered actions to the Tax Agency considering it "potentially harmed" by the facts investigated in the case opened after the jewels were located in the safe of Zapatero's office on May 19.

Why is it relevant and what steps can be taken now?

It was a foreseeable move and is expected to become effective throughout the morning. With this appearance, the Tax Agency will be able to intervene in the procedure and act, if it deems it appropriate, in defense of the public interest.

If the evidence indicated that the jewels were received as a gift and this had led to an undeclared increase in assets, but more than five years had passed since the alleged tax infraction, it would have prescribed. Treasury technicians point out that, if the jewels were received before May 2021 —or even earlier, according to government sources—, the eventual tax liability could be considered prescribed.

On the other hand, if it were proven that the jewels were acquired, are not recorded in any declaration, and that acquisition implied an undeclared increase in assets obtained less than five years ago, that is where a possible crime against the Public Treasury could be appreciated. In that case, the State Attorney's Office, representing the Tax Agency, could exercise the prosecution if it considered that the legal requirements were met.

Awaiting explanations

During almost three hours of testimony before the judge on June 17, Zapatero avoided offering explanations about the origin of the trousseau seized in his office.

After leaving the Audiencia Nacional, both his entourage and his defense assured that within ten days they would provide explanations about the provenance of the jewels.

From a legal point of view, there is no obligation to do so. Zapatero can choose not to offer any explanation, as he has the right to articulate the defense strategy he deems most convenient, according to judicial sources.