On May 18, the TEAC issued a resolution that marks a before and after in the international actions of the AEAT by vetoing the possibility of directly requesting information from foreign companies without a presence in Spain, as stated by EXPANSIÓN in its edition last Thursday 16.
We live in times in which information exchanges between countries have experienced exponential growth. FATCA and CRS have allowed tax administrations to know the financial assets that their taxpayers have in other jurisdictions.