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Practical Income Manual 2022.

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

Attention: Below are the countries or territories provided for in Royal Decree 1080/1991, of July 5, which, in accordance with the second transitional provision of Law 36/2006, of November 29, on measures for the prevention of fraud tax, are considered a non-cooperative jurisdiction in 2022.

However, keep in mind that Order HFP /115/2023, of February 9, has recently been approved, which determines the countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions ( BOE of February 10). Said order that updates the list of countries and territories that appears in Royal Decree 1080/1991, of July 5, will be applicable to taxes without a tax period accrued from its entry into force and to other taxes whose tax period is start from that moment.

(1) Royal Decree 1080/1991, of July 5, BOE of July 13, modified by Royal Decree 116/2003, of January 31, BOE February 1

  1. Principality of Andorra (7)
  2. Netherlands Antilles (6)
  3. Aruba (6)
  4. Emirate of the State of Bahrain
  5. Brunei Sultanate
  6. Republic of Cyprus (14)
  7. United Arab Emirates (2)
  8. Gibraltar
  9. Hong Kong (12)
  10. Anguilla
  11. Old and bearded
  12. The Bahamas (9)
  13. Barbados (eleven)
  14. Bermuda
  15. Cayman Islands
  16. Cook Islands
  17. Dominican Republic
  18. Granada
  19. fiji
  20. Guernsey and Jersey Islands (Channel Islands)
  21. Jamaica (3)
  22. Republic of Malta (4)
  23. Falkland Islands
  24. Isle of Man
  25. Mariana Islands
  26. Mauricio
  27. Montserrat
  28. Republic of Nauru
  29. Solomon Islands
  30. St. Vincent and the Grenadines
  31. St. Lucia
  32. Republic of Trinidad and Tobago (5)
  33. Turks and Caicos Islands
  34. Republic of Vanuatu
  35. British Virgin Islands
  36. Virgin Islands of the United States of America
  37. Hashemite Kingdom of Jordan
  38. Lebanese Republic
  39. Republic of Liberia
  40. Principality of Liechtenstein
  41. 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.
  42. Macau
  43. Principality of Monaco
  44. Sultanate of Oman (fifteen)
  45. Republic of Panama (8)
  46. Republic of San Marino (10)
  47. Republic of Seychelles
  48. 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 conventions to avoid double taxation ( BOE 01-23-2007), the United Arab Emirates are no longer 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 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 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 12-08-2009), the Republic of Trinidad and Tobago ceases to be considered tax haven. (Back)

(6) With effect from 01-27-2010, the date of entry into force of the respective information exchange agreements ( BOE 11-24-2009), the Netherlands Antilles and Aruba are no longer considered paradises. prosecutors. 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 11-23-2010), the Principality of Andorra was no longer 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, the date of entry into force of the agreement to avoid double taxation ( BOE 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 07-15-2011), The Bahamas is no longer considered a tax haven. (Back)

(10) With effect from 08-02-2011, the date of entry into force of the information exchange agreement ( BOE 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 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, date of entry into force of the agreement to avoid double taxation ( BOE 01-11-2012), the Republic of Singapore is no longer considered a tax haven . (Back)

(14) With effect from 05-28-2014, date of entry into force of the agreement to avoid double taxation ( BOE 05-26- 2014), the Republic of Cyprus is no longer considered a tax haven . (Back)

(fifteen) With effect from 9-19-2015, date of entry into force of the agreement to avoid double taxation ( BOE 09-08-2015), the Sultanate of Oman is no longer considered a tax haven . (Back)