本研究旨在探討台灣的西語學習者對於自己所歸屬的台灣文化(C1)和西班牙文化(C2)之相關知識、重視程度和興趣高低。其次，本研究亦同時分析學習者所具備的語言程度高低對於兩國文化感知的影響程度，以及這兩國文化在西班牙語課程的影響力。最後，本研究也試圖探索，當學生感知其外籍教師對台灣文化的興趣與相關知識的高低，是否會對其學習西語的歷程產生影響。本研究針對176位台北歐美亞語文中心的西語學習者實施李克特量表問卷，並依其語言程度分為四級，以問卷結果作為研究基礎。研究結果顯示學習者對於台灣文化和西班牙文化展現感知差異。此研究結果是西語學習領域的重要發現，因為此項結果確認跨文化溝通能力可以對學習者和教師雙方產生重要變化

This study investigates the knowledge, significance and interest of Taiwanese students of Spanish foreign language (SFL) to their own culture, Chinese- Taiwanese culture (C1) and Spanish culture (C2). Second, the research analyzes the impact of SFL proficiency on the students' sociolinguistics perception to the both cultures and its influence on SFL classroom. Finally, explores how the students perceive their foreign teachers' interest and knowledge of Chinese-Taiwanese cultures and its effect in SFL learning process. Likert questionnaires were taken by a representative sample of 176 SFL students, from four different language proficiency recruited from Eumeia Language Center in Taipei. The results show a different perception of C1 and C2. This finding has a significant relevance in SFL classroom because it indicates that the acquisition of intercultural competence precise relevant changes on both, students and teachers