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Practical manual for Income Tax 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 classified as a non-cooperative jurisdiction and the taxpayer does not lose his status in accordance with article 8.2 of the Income Tax Law specialties will apply:

  1. Capital gains will imputed to the last tax period in which the taxpayer has his habitual residence in Spanish territory, and the market value of the shares or interests on the accrual date of said tax period will be taken into account for calculation.

  2. In the event that shares or interests transferred in a tax period in which the taxpayer maintains such status, to calculate the capital gain or loss corresponding to the transfer the market value of the shares or interests that would have been taken into account to determine the capital gain provided for in this article will be taken as the acquisition value.

See in this regard the definition of non-cooperative jurisdiction contained in the First Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud and discussed in the section called " List of countries and territories of non-cooperative jurisdiction " in Chapter 10 of this manual.

For these purposes, it should be noted that Order HFP/115/2023, of February 9, has recently been approved, determining the countries and territories, as well as the harmful tax regimes, that are considered non-cooperative jurisdictions ( BOE of February 10). This order, which updates the list of countries and territories that appeared in Royal Decree 1080/1991, of July 5, will apply to taxes without a tax period accrued from its entry into force and to other taxes whose tax period begins from that moment.