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Practical Handbook for Companies 2021

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, amended the first additional provision of Law 36/2006, of 29 November, on measures for the prevention of tax fraud, to include the definition of countries and territories that are considered to be non-cooperative jurisdictions which replaces the definition of tax haven, non-tax haven and effective exchange of tax information.

Likewise, Law 11/2021 adds an additional tenth provision to Law 36/2006, of 29 November, on measures for the prevention of tax fraud, establishing that the references made in the regulations 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 such time as a Ministerial Order approves the list of countries or territories that are considered to be non-cooperative jurisdictions, the countries or territories provided for in Royal Decree 1080/1991, of 5 July, determining the countries or territories referred to in articles 2, section 3, number 4, of Law 17/1991, of 27 May, on Urgent Fiscal Measures, and 62 of Law 31/1990, of 27 December, on General State Budgets for 1991, shall be considered to be non-cooperative jurisdictions.