She was born in Valencia de D. Juan (León, Spain), on July 18th, 1964. She earned her Bachelor's degree in law (1987) and her cum laude PhD from the University of Navarra. She received an award with special distinction in 1991 for her doctoral thesis on offence of smuggling.
Muñoz is a professor of financial and tax law, a lawyer, and a communication and management strategies consultant.
She was general director of sports at the Superior Council of Sports, and previously, in April 2012, she directed the government Anti-doping Agency, now known as the Spanish Agency for Health in Sport Protection. Under her mandate the law for the Protection of Health and the Actions against Doping in Sports was passed.
From 2004 to March 2012 she was a member of the Local Economic and Administrative Court of the City Council of Madrid. She has also gained experience in public management as director of the National Evaluation and Prospective Agency at the Science and Technology and Education and Science Ministries, and as parliamentary consultant of the Secretary of State of Scientific and Technologic Policy. She has been a member of the Council for the Taxpayer Defence, and of the Advisory Board of the Fundación Internacional y para Iberoamérica de Administración y Políticas Públicas (FIIAPP).
During her professional career she has also occupied important positions within the sector of the private enterprise such as publishing manager of the Aranzadi Publishing house at the level of journal creation such as Derecho del Deporte. She was the founder and first director of different scientific journals within the field of taxation, such as Quincena Fiscal and Tributos Locales. She has also been a member of the editorial board of the Telecommunications and New Technologies Law Journal, as well as member of the Spanish Asociation of Tax Consultants.
She has been a guest speaker and director of numerous discussion forums within the especiality of taxes in national and international conferences in the context of taxes in Spain, France, Italy, Portugal, Argentina and Mexico. She has specialised in subjects related to illicit activities taxation, punitive and tax criminal law, municipal financing and their financial resources system. She has been a research director on, for example, a doctoral thesis on fees tax system and copyrights on football.
She is the author of numerous specialized publications on fiscal policy regarding subjects such as crimes against the public purse and smuggling crimes and offences, preference on tax credits on insolvency proceedings, the tax system on cultural heritage goods, tax credit guarantees, public domain tax system on supply services and economic liberalizing process, financial and administrative decentralization process in autonomous communities and local bodies, the tax system on autonomy statutes, natural gas taxation on transports, fees on public domain use, local taxes, etc.
She is in possession of the Order of Merit by the civil guard, Silver Cross, the Encomienda con Placa by the Order of Alfonso X, the Wise, and Golden Medal of Sporting Merit.