The jewels seized from former Prime Minister José Luis Rodríguez Zapatero during the search of his office, as part of the 'Plus Ultra case', have a preliminary value of 1.3 million euros. Among the most valuable pieces are a necklace with two Zambian emeralds valued at 278,000 euros and another with 13 sapphires from Thailand valued at 220,000 euros, in addition to various bracelets, earrings, rings, and watches.
This is detailed in the expert report to which Europa Press has had access, prepared from the appraisal of nearly 80 jewels by the Ansorena jewelry store, with the collaboration of the Spanish Gemological Institute and commissioned by the judge of the National Court.
The jewelry store sets the highest value piece at 278,000 euros: an 18-carat white gold necklace, with a diamond chain and two natural emeralds with "origin Zambia".
Three emeralds included in a bracelet valued at 95,000 euros, another emerald from a ring valued at 85,000 euros, and four emeralds set in earrings worth 80,000 euros also come from Zambia. The report also adds "emerald beads" in a regional-style necklace, also composed of gold pendants in the shape of "Hand of Fatima", whose value is 3,000 euros.
The second most expensive jewel seized is a 220,000 euro necklace, made of 18-carat white gold, with thirteen sapphires of "origin Thailand" and set with diamonds.
In relation to Thailand, in addition to that necklace, the experts value a bracelet with seven sapphires from that country at 80,000 euros and a pair of earrings with eight sapphires of the same origin at 70,000 euros.
Other "worthless" pieces and seized watches
Among the next most valuable jewels are a necklace for 155,000 euros, a bracelet for 72,000 euros, earrings for 60,000 euros, and a ring for 26,5000 euros, all made of 18-carat white gold and adorned with natural rubies and diamonds.
The report also reviews eight seized watches. The highest appraised is a ladies' model from the Pierre Balmain brand, 18-carat yellow gold, with a price of 6,000 euros. It is followed by a Lorenz watch for 15,000 euros, an Omega and a Longines valued at 3,000 euros each, as well as two Certina watches for 150 euros, a Dogma for 100 euros, and a Kronos for 50 euros.
One of the analyzed jewels are considered "worthless", including several earrings and necklaces with imitation pearls. Another seven pieces are valued at less than 100 euros, with the lowest value being a silver ring appraised at 25 euros.
An alleged tax fraud and smuggling
Following this examination, the National High Court judge José Luis Calama has agreed to open a new line of investigation within the 'Plus Ultra case' against Zapatero for alleged tax and smuggling offenses linked to these jewels, understanding that their origin "is not justified".
Zapatero will have to clarify the origin of the pieces in his statement, scheduled for June 17 and 18, when he will be questioned as a suspect for his participation in the alleged influence peddling network of the 'Plus Ultra case'.
In a ruling, Calama emphasizes that "the acquisition of jewels of the indicated value necessarily generates tax obligations, whether in terms of VAT, Property Transfer Tax, Inheritance and Gift Tax, and Personal Income Tax, depending on the nature of the legal transaction".
In the magistrate's opinion, the potential lack of documentation proving the purchase of the jewels could allow the Tax Agency to attribute an unjustified capital gain to Zapatero in his Personal Income Tax, applying a marginal rate close to 46%.
Thus, the judge reasons that from "the non-existence" of a "declaration or payment of any of these taxes" arises "the possible existence" of an alleged fraud for an amount "above the typical threshold, which is 120,000 euros".
Regarding the possible smuggling offense, the investigating judge of the 'Plus Ultra case' suspects that Zapatero would not have proven "the payment of customs duties, special taxes, or taxes associated with their importance", considering that these levies are mandatory "to the extent" that the entry, possession, or circulation of the jewels in national territory reaches 1.3 million euros.