Skip to main content

Spanish Government Logo Organization Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical manual for Income Tax 2019.
Chapter 10. Special procedures: imputation and attribution of income
Imputation of income by partners or participants of collective investment institutions established in tax havens

Practical manual for Income Tax 2019.

List of countries and territories legally classified as tax havens

List of countries and territories classified as tax havens in Royal Decree 1080/1991, of July 5

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: 17/October/2023