Relationship dossier
San Marino
Spain
Relationship assessment
A modestly cooperative relationship, including tax information exchange
San Marino toward Spain
+20San Marino concluded a tax information exchange agreement with Spain, providing a concrete basis for government cooperation.
Spain toward San Marino
+20Spain concluded a tax information exchange agreement with San Marino, providing a concrete basis for government cooperation.
Overall relationship
+20The relationship includes a bilateral arrangement for tax information exchange and no specific major disagreement is identified in this assessment. Wider cooperation appears less clearly defined, so the relationship is best characterized as modestly cooperative rather than a close partnership.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
San Marino and Spain maintain a cooperative but relatively low-profile bilateral relationship. A concrete area of government cooperation is their agreement on exchange of tax information. The known bilateral engagement supports a modest positive assessment, while the scope of wider cooperation is unclear.
Key developments
San Marino and Spain concluded an agreement on the exchange of tax information.
Major uncertainties
- The scope of bilateral cooperation beyond tax information exchange is unclear.
- The extent of implementation and ongoing use of the tax information exchange arrangement is unclear.