Spanish investigators have repeatedly visited some of the places Mr. Atta frequented.
Spanish investigators say that Islamic radicals with ties to Al Qaeda carried out the attacks.
Two months after the Madrid train bombings, Spanish investigators believe that its mastermind may still be at large.
Spanish investigators say some of the men arrested in the March 11 attacks have ties to terrorist activities outside Spain.
She will come under scrutiny in the coming months as Spanish investigators look into the alleged tax offences.
But Spanish investigators say he could turn out to have been the inspiration for them.
Spanish investigators have called him Al Qaeda's "spiritual guide."
Spanish investigators have said that Marwan al-Shehhi and two others later joined the meeting.
That finding was ultimately retracted when more careful Spanish investigators concluded that the fingerprint had actually been left by a different man.
But a number of Argentines have cooperated with the Spanish investigators.