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Renta 2021 Practical Handbook

Special Systems

Imputation of incomes in the international tax transparency scheme

Article 3.Four of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud (BOE of 10 July), amended the international tax transparency regime provided for in Article 91 of the Law on IRPF, in accordance with the amendment of this same regime made to corporate income tax, in order to incorporate the measures of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, laying down rules against tax avoidance practices.

Substitution of the definition of tax haven for non-cooperative jurisdictions

Article 16 of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud (BOE of 10 July), amended the first additional provision of Law 36/2006, of 29 November, on measures to prevent tax fraud, to include the definition of countries and territories that are considered non-cooperative jurisdictions, which replaces the definition of tax haven, non-tax haven and effective exchange of tax information.

Likewise, Law 11/2021 establishes that all references made in the regulations of IRPF to tax havens, countries or territories with which there is no effective exchange of information, or where there is no or low taxation shall be understood to be made to the definition of non-cooperative jurisdiction established in the first additional provision of Law 36/2006, of 29 November, in its wording in force as of 11 July 2021.

However, until the list of countries or territories that are considered to be non-cooperative jurisdictions is approved by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of 5 July, determining the countries or territories that are considered to be tax havens, shall be considered to be non-cooperative jurisdictions.