4.4.3. Exchange of international information

In 2017 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.

In accordance with the foregoing, 2,034 information requests with prior requirement have been received and 1,256 have been sent. In addition, 493 spontaneous information files were received and 122 were sent.