Spain’s Ministry of Finance to Replace Tax Agency Head Soledad Fernández
The Spanish Ministry of Finance will soon replace Soledad Fernández as the Director General of the Tax Agency (AEAT), according to sources from the ministry cited by La Información Económica. Fernández, who has led the agency for four years, previously requested a transition that was deferred by the department, currently headed by Arcadi España, until the conclusion of the annual income tax campaign.
Why is the AEAT leadership changing now?
The transition follows the official close of the income tax campaign. Ministry sources told La Información Económica that the change “will occur shortly” and clarified that the move is not the result of a crisis or a resignation. The timing coincides with the completion of the 2024-2027 strategic plan, which Fernández initiated early in her tenure.
Key elements of that strategic plan include:
- A new assistance model allowing taxpayers to choose the timing and method of their interactions with the agency.
- The simplification of millions of official documents sent to citizens.
- A preventive compliance model that uses alerts to help taxpayers avoid errors and reduces penalties for those who correct mistakes voluntarily.
- The reallocation of personnel to target complex and serious forms of tax fraud.
Who else is leaving the AEAT leadership?
The shift in leadership extends beyond the Director General. According to Ministry of Finance sources, the Directors of Collection and Inspection applied for positions as Finance Councilors several months ago. Those appointments remain unresolved as of the current date.
How much do Spain’s largest tax debtors owe?
Coinciding with the end of the tax campaign, the AEAT released its 13th edition of the “list of large debtors.” The data shows a decline in both the number of delinquent taxpayers and the total amount owed to the Treasury. As of December 31, 2025, the total debt stood at 15,400 million euros, representing a 4,4% decrease compared to the previous year.
To provide scale, the agency notes that this 15,400 million euro gap is roughly equivalent to the annual state expenditure on public infrastructure, or the combined annual budgets for citizen security and social services.
