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Practical Income Manual 2022.

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##:

  1. 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.

  2. 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.

For these purposes, 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). This order that updates the list of countries and territories that appeared 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.