4.4.3. Exchange of international information

In 2022, international exchanges of information have been maintained, both in relation to the transmission of information by the Spanish Tax Administration to other Tax Administrations, spontaneously or at their request, and to the receipt of information from other Tax Administrations, either spontaneously or at the request of the Tax Agency. These activities were carried out to intensify the fight against tax fraud.

According to the above, 1,680 requests for information with prior requirements have been received and 1,917 have been sent. In addition, 378 spontaneous information files have been received and 17 have been sent.