Zapatero tries to stop the Treasury inspection and accuses the Tax Agency of acting "arbitrarily"

José Luis Rodríguez Zapatero has taken a new step in the Audiencia Nacional and with Hacienda to try to stop the tax inspection opened against him and his family circle. The former president's defense has asked the Tax Agency to declare the inspection actions null and void or, at least, to suspend them while the criminal case led by Judge José Luis Calama is still ongoing.

The move comes just days after Hacienda informed the magistrate that it maintains open verification actions on Zapatero, his wife Sonsoles Espinosa, his daughters Alba and Laura Rodríguez Espinosa, the company Whathefav and the businessman Julio Martínez Martínez, known as 'Julito'. The Tax Agency itself informed the judge that these investigations could coincide with the facts investigated in the Audiencia Nacional.

Zapatero's defense now takes advantage of this coincidence to request that the administrative route be cut off. In its brief, it argues that the inspection was opened when Hacienda already knew of the existence of the criminal procedure and that keeping both paths open could harm the former president's right to defense. The thesis is clear: if there are partially coinciding facts, the criminal case must set the pace.

The lawyer José María Ayala de la Torre also raises the tone against the AEAT's actions. He states that the Tax Agency initiated the procedure "unilaterally and capriciously" and that its requirements could serve "to build or reinforce the criminal imputation". The defense understands that Zapatero would be in a complicated position: collaborating with Hacienda could end up being used in the judicial case, but refusing to do so could also lead to administrative reproaches.

The inspection that Hacienda asked to stop

The Tax Agency had informed Calama of general scope inspections on several taxes. In Zapatero's case, the actions affect the Personal Income Tax (IRPF) from 2021 to 2024, the VAT for several fiscal years, and the Temporary Solidarity Tax on Large Fortunes. In the case of Sonsoles Espinosa, the review covers IRPF, Wealth, and Large Fortunes.

Hacienda also reviews the IRPF of the former president's daughters and the taxes of Whathefav, the company of Alba and Laura Rodríguez Espinosa that already appears in the criminal case. The focus also extends to Julio Martínez and several companies linked to his business environment, under the scrutiny of the Audiencia Nacional for the payments and relationships surrounding the public rescue of Plus Ultra.

The procedural key lies in criminal prejudiciality. Hacienda can open inspection proceedings, but if the same facts are being investigated by a judge, the criminal route takes precedence. That is why the AEAT asked Calama to assess the suspension of inspections to avoid duplications and to prevent the statute of limitations from running while the judicial investigation progresses.

Zapatero goes a step further and demands that Hacienda not wait. His defense asks the AEAT to immediately suspend the requests for documentation and bank consent, and to nullify the communications of the start of the inspection. The former president has also informed the judge of this request so that it can be incorporated into the case.

The seized jewels and the Plus Ultra front

The new brief lands in an investigation that already has several open fronts. Calama investigates the role of Zapatero and his entourage in the Plus Ultra case, focused on the rescue of 53 million euros granted to the airline during the pandemic from the public fund to support strategic companies.

Added to that piece is the discovery of jewels in a safe in the former president's office during the search carried out by the UDEF. A preliminary appraisal raised their value to 1.3 million euros. The judge opened a separate piece after appreciating possible crimes against the Public Treasury and smuggling, and Hacienda has already appeared through the State Attorney's Office as a possible injured party.

Zapatero did not explain the origin of these jewels in his statement before Calama. His defense asked for time to prepare documentation and the former president remained silent on that specific point. Since then, political pressure has been growing, with the PP using the Senate to intensify the offensive and with the Government appealing to the presumption of innocence and the right to defense.

The Prosecutor's Office now has to rule on the suspension of inspections. Calama will decide with that report on the table.