The defense of former president José Luis Rodríguez Zapatero has asked the Tax Agency and the National Court to annul or suspend the tax inspection opened against him and his family.
Lawyers filed briefs on July 6 2026 with the Tax Agency and judge José Luis Calama. They request annulment of the notices received on June 3 because the criminal investigation was already open.
The filing argues that the inspection covers Zapatero and wife Sonsoles Espinosa's personal income tax from 2021 to 2024 as well as VAT and the temporary solidarity tax on large fortunes. It notes that the facts partially overlap with the separate piece in the Plus Ultra case opened on June 12.
The defense states that continuing the administrative procedure violates the right to defense and the non bis in idem principle. It asks that the tax process wait until the criminal case is resolved.