Specialties for change of residence to a country or territory considered a non-cooperative jurisdiction
When the change of residence occurs to a country or territory qualified as a non-cooperative jurisdiction and the taxpayer does not lose its status in accordance with article 8.2 of the Personal Income Tax Law the following will apply specialties ##2##:
Capital gains will be attributed to the last tax period in which the taxpayer has his habitual residence in Spanish territory , and for their calculation the market value of the shares or participations on the date of accrual of said tax period.
In the event that the shares or participations are transferred in a tax period in which the taxpayer maintains such condition , for the calculation of the capital gain or loss corresponding to the transfer, the value of acquisition the market value of the shares or participations that would have been taken into account to determine the capital gain provided for in this article.
See in this regard the definition of non-cooperative jurisdiction included in the first Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud and which is discussed in the section called " Relationship of countries and territories of non-cooperative jurisdiction " in Chapter 10 of this Manual.
Now, until the countries or territories that are considered non-cooperative jurisdictions are approved by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, which determines the countries or territories that are considered tax havens.