Spain's tax agency opens inspections on former PM Zapatero and family to interrupt prescription clock
Spain's Tax Agency has opened inspections on former prime minister José Luis Rodríguez Zapatero, his wife, daughters and a business associate for possible tax irregularities between 2021 and 2025, and requested suspension to avoid duplication with the ongoing criminal probe.
Tax authorities open inspections
On 15 June, Spain's Tax Agency (AEAT) initiated a series of tax inspections covering former prime minister José Luis Rodríguez Zapatero, his wife Sonsoles Espinosa, their daughters Alba and Laura, and business associate Julio Martínez Martínez, along with eleven of his companies. The probes, disclosed in two communications sent to Audiencia Nacional judge José Luis Calama and seen by EL PAÍS, span tax years 2021 to 2025 and examine personal income tax (IRPF), VAT (IVA), wealth tax (Patrimonio), corporate tax (Sociedades) and the temporary solidarity tax on large fortunes.
Notifications went out on staggered dates: 15 June for Zapatero, 22 June for his daughters, 26 June for their company Whathefav, 19 June for Martínez's firms and 23 June for Martínez personally. The Valencia branch handles the Martínez file, while Madrid manages the family's. The tax agency asked the judge to suspend the administrative procedures under the doctrine of "prejudicialidad penal" (criminal precedence), arguing that the facts overlap with the ongoing judicial investigation into the Plus Ultra airline bailout.
- Judge Calama opens separate investigation into jewels, cites Zapatero to testify on 17 June.
- AEAT initiates tax inspection on Zapatero for IRPF, IVA, Patrimonio and Grandes Fortunas.
- AEAT opens inspections on 11 companies linked to Julio Martínez.
- Inspections on Zapatero's daughters Alba and Laura for IRPF.
- Inspection on Whathefav SL for corporate tax and VAT.
- Zapatero and wife attend tax office; AEAT requests suspension of all inspections; judge transfers case to Public Prosecutor.
- Judge Calama joins Tax Agency as injured party in jewels case.
The prescription clock
The union of Treasury technicians (Gestha) interpreted the timing as a deliberate move to stop the five‑year statute of limitations from expiring. In a statement released Friday, the union noted that the first in‑person visit took place on Monday 29 June, when Zapatero and his wife appeared and the AEAT immediately requested suspension of all proceedings.
The notifications to the different companies and individuals were made on 15, 19, 22 and 26 June, and the first inspection visit was by Rodríguez Zapatero and his wife on Monday 29, when the Tax Agency requested the suspension of all procedures. With this, the AEAT guarantees the interruption of prescription to settle taxes that have not been paid since 2021 by the related persons and entities.
Gestha stressed that this is the first time the tax authority has opened inspections on individuals already indicted in a criminal case for suspected tax offences, a possibility expressly allowed by the General Tax Law since 2015 but never used for high‑profile figures before.
Judge's response and the jewels
Judge Calama, who is leading the Plus Ultra investigation, issued an order on 29 June forwarding the tax inspection dossier to the public prosecutor's office for a report and integrating the administrative actions into the criminal proceedings. Separately, the magistrate accepted the Tax Agency as an injured party (personación) in the related jewel‑seizure strand, where a preliminary valuation placed the jewellery found in Zapatero's safe at €1.3 million.
The nature of the facts under investigation may constitute a crime against the Public Treasury and a smuggling crime.
Leak complaint yields restrictions
In a parallel ruling, Judge Calama responded to a complaint by the former prime minister over the leaking of his 2024–2025 diaries and WhatsApp exchanges with his secretary Gertrudis Alcázar. The judge ordered the Economic and Fiscal Crime Unit (UDEF) not to attach annexes containing "unnecessary or irrelevant information" to its reports, narrowing the scope of material that could end up in the public domain.
