4.1.3. Exchange of international information

In 2013 exchanges of international information have been carried out, both for the information remission by the Spanish Tax Administration to other tax administrations, either spontaneously or required by them, and for the reception of information proceeding from other tax administrations, either spontaneously or required by the Tax Agency. These activities were carried out to intensify the fight against tax fraud.

According to the foregoing, 2,273 information requests with previous requirement have been received and 1,149 have been sent. Likewise, 448 files of spontaneous information have been received and 148 have been sent.