Reaping the Benefits of ICTs in Spain : Strategic Study on Communication Infrastructure and Paperless Administration 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.