An official with Spain's tax authority says Germany has provided a list of Spaniards with Swiss bank accounts and that officials are investigating to determine whether those on the list complied with income tax laws.

The official said Wednesday that the list was received in recent days but could not provide details on how many Spaniards were on it and spoke only on condition of anonymity because of tax authority policy.

Germany's North Rhine-Westphalia state said last week it gave Spain and more than 20 other European nations the list of people and companies. It says they had 75 billion euros in Swiss accounts as of 2008.

North Rhine-Westphalia Finance Minister Norbert Walter-Borjans said countries would have to evaluate whether account holders had been properly taxed.