Hacienda informs Judge Calama that it opened tax investigations into former President Zapatero, his family, and 'Julito'

The Tax Agency has informed the National Court judge José Luis Calama that it maintains open tax inspections on the former President of the Government José Luis Rodríguez Zapatero, his wife Sonsoles Espinosa, his daughters Laura and Alba Rodríguez Espinosa, their company, Whathefav SL, and the businessman Julio Martínez Martínez, known as 'Julito'.

The communication comes in the midst of the investigation of the Plus Ultra case, in which Calama is investigating the former president for alleged criminal organization, influence peddling and other crimes linked to the public rescue of the airline. The judge has incorporated the Hacienda documents into the case and has referred them to the Prosecutor's Office for a report on the next step.

The key is that Hacienda asks the magistrate to assess the paralysis of the open inspections. The Tax Agency understands that the facts reviewed through administrative channels may coincide with those already being investigated in the National Court, so the criminal case would have priority. If Calama orders this suspension, the statute of limitations will also be interrupted so that Hacienda can determine a possible tax debt later.

What taxes Hacienda reviews

The actions on Zapatero were opened in mid-June and affect IRPF and Wealth Tax between 2021 and 2024, VAT between 2022 and 2024 and the Temporary Solidarity Tax on Large Fortunes since its entry into force. In the case of Sonsoles Espinosa, the inspection focuses on IRPF, Wealth and Large Fortunes.

Regarding the daughters of the former president, Laura and Alba Rodríguez Espinosa, Hacienda reviews the IRPF for the years 2021 to 2024. Their company, Whathefav SL, also appears in the proceedings for Corporate Tax and VAT. This company already appears in the criminal case because the UDEF and the judge are analyzing whether it received payments linked to the investigated network.

The inspection also extends to Julio Martínez Martínez, an entrepreneur close to Zapatero and identified by investigators as a central piece in the payments surrounding the case. Hacienda reviews his IRPF and the VAT and Corporate tax declarations of several of his companies, some of which are under the scrutiny of the National Court.

Among these companies, Idella Consulenza Strategica stands out, linked by the investigation to a structure in Dubai. Calama is investigating whether this route could have served to channel a commission related to the rescue of Plus Ultra, approved in 2021 for 53 million euros charged to the public fund for supporting strategic companies.

The criminal case sets the pace

The Treasury's move does not imply a conviction or a closed tax conclusion. What the Tax Agency does is inform the judge that it already has open verification proceedings and ask for his criteria because the criminal investigation can directly condition these inquiries.

The Audiencia Nacional is investigating whether Zapatero's circle collected commissions for influencing public decisions favorable to certain companies. In the case of Plus Ultra, the police and judicial thesis points to payments that would have reached the former president's circle through companies and consulting contracts. Zapatero denies any irregular action.

The former president already testified as an investigated party before Calama on June 17. In that appearance, he defended his version of his daughters' activity and that of the company Whathefav, which his defense presents as a real company with its own activity. The judge, Anticorruption, and the UDEF keep open the checks on the payments received by that company.

The jewels and the entry of the Treasury as an injured party

The tax front is added to the separate piece opened for the jewels found in a safe in Zapatero's office during the search on May 19. The preliminary appraisal raised their value to 1.3 million euros, well above the first explanations offered by the former president's circle.

Calama is investigating in that piece possible crimes against the Public Treasury and smuggling. The State Attorney's Office, representing the Tax Agency, has already appeared as a possible injured party. The judge understands that, if there is no fiscal traceability regarding the acquisition or possession of these jewels, there could be harm to public revenues managed by the Treasury.

Zapatero did not declare on the origin of the jewels in his judicial appearance. His defense had asked for more time to prepare that explanation and the former president chose to remain silent on that specific point, awaiting the possibility of providing documentation.

The next move is now in the hands of the Prosecutor's Office. Calama has requested a report on the Treasury's request to suspend tax inspections while the criminal investigation proceeds. The Tax Agency, for now, keeps the proceedings open on Zapatero, his family, Whathefav, Julio Martínez, and several companies linked to the businessman.