List of countries and territories classified as tax havens in Royal Decree 1080/1991, of July 5
(1) Royal Decree 1080/1991, of July 5, BOE of 13, modified by Royal Decree 116/2003, of January 31, BOE from February 1
- Principality of Andorra (7)
- Netherlands Antilles (6)
- Aruba (6)
- Emirate of the State of Bahrain
- Brunei Sultanate
- Republic of Cyprus (14)
- United Arab Emirates (2)
- Gibraltar
- Hong Kong (12)
- Anguilla
- Old and bearded
- The Bahamas (9)
- Barbados (eleven)
- Bermuda
- Cayman Islands
- Cook Islands
- Dominican Republic
- Granada
- fiji
- Guernsey and Jersey Islands (Channel Islands)
- Jamaica (3)
- Republic of Malta (4)
- Falkland Islands
- Isle of Man
- Mariana Islands
- Mauricio
- Montserrat
- Republic of Nauru
- Solomon Islands
- St. Vincent and the Grenadines
- St. Lucia
- Republic of Trinidad and Tobago (5)
- Turks and Caicos Islands
- Republic of Vanuatu
- British Virgin Islands
- Virgin Islands of the United States of America
- Hashemite Kingdom of Jordan
- Lebanese Republic
- Republic of Liberia
- Principality of Liechtenstein
- Grand Duchy of Luxembourg, with regard to the income received by the Companies referred to in paragraph 1 of the Protocol annexed to the Convention, for the avoidance of double taxation, of June 3, 1986.
- Macau
- Principality of Monaco
- Sultanate of Oman (fifteen)
- Republic of Panama (8)
- Republic of San Marino (10)
- Republic of Seychelles
- Republic of Singapore (13)
Notes to list:
(1) Royal Decree 1080/1991, of July 5, which determines the countries or territories referred to in articles 2, section 3, number 4, of Law 17/1991, of May 27, of Urgent Fiscal Measures, and 62 of Law 31/1990, of December 27, on General State Budgets for 1991. (Back)
(2) With effect from 04-02-2007, date of entry into force of the respective agreements to avoid double taxation ( BOE of 01-23-2007), the United Arab Emirates ceases to be considered tax haven.(Back)
(3) With effect from 05-16-2009, date of entry into force of the respective agreement to avoid double taxation ( BOE of
05-12-2009 ), Jamaica is no longer considered a tax haven.(Back)
(4) With effect from 09-12-2006, date of entry into force of the respective agreement to avoid double taxation ( BOE of 09-07-2006), Malta is no longer considered a tax haven. (Back)
(5) With effect from 12-28-2009, date of entry into force of the respective agreement to avoid double taxation ( BOE of 12-08-2009), the Republic of Trinidad and Tobago ceases to be considered a tax haven.(Back)
(6) With effect from 01-27-2010, date of entry into force of the respective information exchange agreements ( BOE of 11-24-2009), Netherlands Antilles and Aruba are no longer considered tax havens. The Netherlands Antilles ceased to exist as such on 11-10-2010. From that date on, Saint Martin and Curaçao have the same status as Aruba (they are part of the Kingdom of the Netherlands, but enjoy independence), while the rest of the islands of the former Netherlands Antilles (Saba, Saint Eustatius and Bonaire) has become part of the Netherlands. The Agreement signed with the Netherlands Antilles is applicable to Saint Martin and Curaçao, while the DTA with the Netherlands applies to the other three islands. For this reason, none of the islands is currently considered a tax haven. (Back)
(7) With effect from 02-10-2011, date of entry into force of the agreement for the exchange of information on tax matters ( BOE of 11-23-2010), the Principality of Andorra ceased to be considered tax haven. On 12-07-2015, the Agreement between the Kingdom of Spain and the Principality of Andorra to avoid double taxation in the area of income taxes and prevent evasion was published in BOE fiscal and its Protocol, made “Ad Referendum” in Andorra la Vella on January 8, 2015, which comes into force on February 26, 2016. (Back)
(8) With effect from 07-25-2011, date of entry into force of the agreement to avoid double taxation ( BOE of 07-04-2011), the Republic of Panama is no longer considered a tax haven . (Back)
(9) With effect from 08-17-2011, the date of entry into force of the information exchange agreement ( BOE of 07-15-2011), The Bahamas is no longer considered a tax haven. (Back)
(10) With effect from 08-02-2011, date of entry into force of the information exchange agreement ( BOE of 06-06-2011), the Republic of San Marino is no longer considered a tax haven . (Back)
(eleven) With effect from 10-14-2011, the date of entry into force of the agreement to avoid double taxation ( BOE of 09-14-2011), Barbados is no longer considered a tax haven. (Back)
(12) With effect from 04-01-2013, the date of entry into force of the agreement to avoid double taxation ( BOE of 04-14-2012), Hong Kong (China) is no longer considered tax haven. (Back)
(13) With effect from 01-01-2013, the date of entry into force of the agreement to avoid double taxation ( BOE of 01-11-2012), the Republic of Singapore is no longer considered a paradise fiscal. (Back)
(14) With effect from 05-28-2014, date of entry into force of the agreement to avoid double taxation ( BOE of 05-26-2014), the Republic of Cyprus is no longer considered a paradise fiscal. (Back)
(fifteen) With effect from 9-19-2015, the date of entry into force of the agreement to avoid double taxation ( BOE of 09-08-2015), the Sultanate of Oman is no longer considered a paradise fiscal.(Back)