Cristóbal Montoro was the somewhat revolting Finance Minister in the Rajoy government who treated everyone condescendingly, even going so far as to threaten members of Congress from the rostrum with revealing their tax information. Montoro was also the one who audited the accounts of the Generalitat (Catalan government) in 2017. That same year, however, the newspaper Abc He had already published an investigation suggesting that the minister could have been benefiting his former law firm, now called Equipo Económico.

In the context of the negotiations for the collection of all taxes resulting from the agreement for the new financing of the PSC and ERC, the Catalan Treasury nearly broke a record for revenue from its own and transferred taxes last year. The Catalan Tax Agency (ATC), the body on which these changes hinge, collected a total of €5.286 billion from these items in 2024, the second-highest figure ever achieved, only slightly surpassed by 2006 (€5.362 billion), when the Generalitat had virtually no taxes of its own. Last year's figure represented a 12% increase over the previous year, thanks to the boost in taxes linked to real estate activity, according to data from the Catalan government.