Imputation of incomes in the international tax transparency scheme
Article 3.Four of Law 11/2021, of July 9, on measures to prevent and combat tax fraud ( BOE of 10), modified the international tax transparency regime provided for in article 91 of the Personal Income Tax Law , in accordance with the modification of this same regime that is carried out in the Corporate Tax, in order to incorporate the measures of the Directive ( EU) 2016/1164 of the Council, of 12 July 2016, establishing rules against tax avoidance practices that directly affect the functioning of the internal market, establishing rules against tax avoidance practices.
Replacing the definition of tax haven with non-cooperative jurisdictions
Article 16 of Law 11/2021, of July 9, on measures to prevent and combat tax fraud ( BOE of 10), modified the first Additional Provision of Law 36 /2006, of November 29, of measures for the prevention of tax fraud, to include the definition of countries and territories that are considered non-cooperative jurisdictions that replace that of tax haven, zero taxation and effective exchange of information tax.
Likewise, Law 11/2021 establishes that all references made in the IRPF regulations to tax havens, to countries or territories with which there is no effective exchange of information, or of null or low Taxation will be understood to be carried out according to the definition of non-cooperative jurisdiction established by the first Additional Provision of Law 36/2006, of November 29, in its wording in force as of July 11, 2021.
However, until the list of countries or territories that are considered non-cooperative jurisdiction is approved by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, by which The countries or territories that are considered tax havens are determined.