It was probably a soundstage at Pinewood Studios in London...
Actually, I was interested as well since it was in front of the Guggenheim. As I walked around the Guggenheim, I noticed that most of the office buildings around there looked like the one in that opening scene. I'm sure it was one of many non-descript ones. I noticed that the Spanish accent was actually Spanish this time, not some South American version...thank goodness. Also, notice that the police responding were dressed like the Ertzaintza, which is also accurate. The movie sucked too bad to have to go back and watch it for that cool Spain part, though. I think if I had to watch Sophie Marceau
again I would puke!