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This working paper describes the Spanish tagset to be used in the context of CRATER, a CEC funded project aiming at the creation of a multilingual (English, French, Spanish) aligned corpus using the International Telecommunications Union corpus. In this respect, each version of the corpus will be (or is currently) tagged. Xerox PARC tagger will be adapted to Spanish in order to perform the tagging of the Spanish version. This tagset has been devised as the ideal one for Spanish, and has been posted to several lists in order to get feedback to it.