4.4.3. Exchange of international information

In 2014, international information exchanges were maintained both for information remission by the Spanish Tax Administration to other tax administrations, either spontaneously or as required by them, and for the reception of information from other tax administrations, either spontaneously or as required by the Tax Agency. These activities were carried out to intensify the fight against tax fraud.

In accordance with the above, 2,020 requests for information were received with prior requirement and 1,210 were sent. In addition, 313 spontaneous information files were received and 150 were sent.