This study examines the Spanish Information Society strategy plan Avanza 2. Upon request from Spain, focus has been on two selected perspectives corresponding to overall objectives of the Plan Avanza 2: Improving the communication infrastructures and  achieving a paperless administration. The e-government section on a paperless administration is grounded in the two areas of e-taxation and e-justice. Thus the study is not a comprehensive review of Plan Avanza 2 – only of selected parts.