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Non-Resident Taxation Manual (July 2024)

Appendix IV. Non-cooperative jurisdictions

Regulations: First and tenth additional provision and second transitional provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud (as amended by Law 11/2021, of July 9, on measures for the prevention and fight against tax fraud, with effect from July 11, 2021 )

Order HFP/115/2023, of February 9, determining the countries and territories, as well as the harmful tax regimes, that are considered non-cooperative jurisdictions.

In line with new international parameters, the term tax havens is adapted to that of non-cooperative jurisdictions . References in the regulations to tax havens, countries or territories with which there is no effective exchange of information, or with zero or low taxation, shall be understood as references to the definition of non-cooperative jurisdiction, and regulatory references to States with which there is an effective exchange of tax information or in tax matters, shall be understood as references to States with which there are regulations on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax Law, which is applicable.

For the purposes of General Tax Law 58/2003, mutual assistance shall be understood as the set of actions of assistance, collaboration, cooperation and others of a similar nature that the Spanish State provides, receives or develops with the European Union and other international or supranational entities, and with other States by virtue of the regulations on mutual assistance between the Member States of the European Union or within the framework of agreements to avoid double taxation or other international agreements.

## Countries and territories, as well as harmful tax regimes, that are determined by Ministerial Order in accordance with pre-established criteria, will be considered non-cooperative jurisdictions.

The list of countries and territories that are considered non-cooperative jurisdictions may be updated based on the following criteria:

  1. On fiscal transparency:
    1. The existence with said country or territory of regulations on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax Law, which is applicable

    2. Compliance with an effective exchange of tax information with Spain.

    3. The result of the peer reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

    4. The effective exchange of information relating to the beneficial owner, as defined in the terms of Spanish regulations on the prevention of money laundering and terrorist financing.

    For the purposes of this letter a), effective exchange of information means the application of the regulations on mutual assistance in matters of exchange of tax information in accordance with the terms of reference approved by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

  2. That facilitate the celebration or existence of extraterritorial instruments or companies, aimed at attracting benefits that do not reflect real economic activity in said countries or territories.

  3. The existence of low or no taxation.

    Low taxation exists when the country or territory in question applies a considerably lower effective tax rate, including the zero rate, than that required in Spain for a tax identical or similar to Personal Income Tax, Corporate Tax or Non-Resident Income Tax.

    There is no taxation when the country or territory in question does not apply a tax identical or similar to the Personal Income Tax, the Corporate Tax or the Non-Resident Income Tax, as applicable.

that have as their purpose the taxation of income, even partially, regardless of whether the object of the same is the income itself, the revenues or any other indicative element thereof, will be considered as identical or analogous taxes.

The list of harmful tax regimes that are considered non-cooperative jurisdictions may be updated based on the criteria of the Code of Conduct on Business Taxation of the European Union or the Tax Regimes Forum Harmful OECD .

The regulations of each tax may establish specialities in the application of these rules.

With respect to those countries or territories that are considered non-cooperative jurisdictions with which Spain has signed an agreement to avoid double taxation that is in force, the tax regulations related to non-cooperative jurisdictions will also apply, to the extent that they are not contrary to the provisions of said agreement.

Until the countries or territories that are considered non-cooperative jurisdictions are determined by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, will be considered as such.

Since February 2, 2003, the date of entry into force of Royal Decree 116/2003, of January 31, a provision was incorporated into Royal Decree 1080/1991 according to which those countries or territories that sign with Spain an agreement to avoid international double taxation with an information exchange clause or an agreement on the exchange of information in tax matters that expressly establishes that they cease to have such consideration, from the moment in which these agreements or conventions are applied, will no longer be considered non-cooperative jurisdictions.

The countries or territories referred to in the previous paragraph will once again be considered tax havens from the moment such conventions or agreements cease to apply.

Based on the above paragraphs, the following territories have been removed from the original list: Principality of Andorra, Netherlands Antilles, Aruba, Republic of Cyprus, United Arab Emirates, Hong Kong, The Bahamas, Barbados, Jamaica, Republic of Malta, Republic of Trinidad and Tobago, Grand Duchy of Luxembourg, Sultanate of Oman, Republic of Panama, Republic of San Marino and Republic of Singapore.

Consequently, the list of territories in Royal Decree 1080/1991, with the resulting modifications and those arising from the provisions of Royal Decree 116/2003, will continue to apply until a new list of countries and territories with the consideration of non-cooperative jurisdiction is approved by Ministerial Order.

Order HFP/115/2023, of February 9, approves a new list of countries and territories that are considered non-cooperative jurisdictions.

The Order enters into force on February 11, 2023 and 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.

However, for countries or territories included in the new list that were not included in the old list of Royal Decree 1080/1991 (see comparative table between both lists) the Order will enter into force on August 11, 2023 and 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.

Old list of countries and territories that are considered non-cooperative jurisdictions in Royal Decree 1080/1991 with the modifications derived from the provisions of Royal Decree 116/2003:

  1. Principality of Andorra(9)
  2. Netherlands Antilles(3) (10)
  3. Aruba(4)
  4. Emirate of the State of Bahrain
  5. Sultanate of Brunei
  6. Republic of Cyprus(17)
  7. United Arab Emirates(1)
  8. Gibraltar
  9. Hong Kong(16)
  10. Eel
  11. Old and bearded
  12. The Bahamas(14)
  13. Barbados(fifteen)
  14. Bermuda
  15. Cayman Islands
  16. Cook Islands
  17. Republic of Dominica
  18. Granada
  19. Fiji
  20. Guernsey and Jersey (Channel Islands)
  21. Jamaica(5) (6)
  22. Republic of Malta(2)
  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(8)
  33. Turks and Caicos Islands
  34. Republic of Vanuatu
  35. British Virgin Islands
  36. United States Virgin Islands
  37. Hashemite Kingdom of Jordan
  38. Lebanese Republic
  39. Republic of Liberia
  40. Principality of Liechtenstein
  41. Grand Duchy of Luxembourg, as regards income received by companies referred to in paragraph 1 of the Protocol annexed to the Convention for the avoidance of double taxation of 3 June 1986(7)
  42. Macau
  43. Principality of Monaco
  44. Sultanate of Oman(18)
  45. Republic of Panama(12)
  46. Republic of San Marino(eleven)
  47. Republic of Seychelles
  48. Republic of Singapore(13)

Notes:

(1) The Agreement between Spain and the United Arab Emirates to avoid double taxation comes into force on 2/04/2007 (see Annex I ). (Back)

(2) The Convention between Spain and Malta to avoid double taxation comes into force on 12/09/2006 (see Annex I ). (Back)

(3) Since 27-01-2010 (date of entry into force of the Agreement on the exchange of information in tax matters – BOE 24-11-2009 -) it is no longer considered a tax haven. (Back)

(4) Since 27-01-2010 (date of entry into force of the Agreement on the exchange of information in tax matters – BOE 23-11-2009 -) it is no longer considered a tax haven. (Back)

(5) The Agreement between Spain and Jamaica to avoid double taxation comes into force on 16-5-2009 (see Annex I ). (Back)

(6) The companies mentioned in paragraph A of section V of the Convention Protocol are excluded from the Convention and from the effects of the application of the First Additional Provision of Law 36/2006 on measures for the prevention of tax fraud. (Back)

(7) Since 16-07-2010 (date of entry into force of the Protocol amending the Convention -BOE 31-05-2010-) it is no longer considered a tax haven. (Back)

(8) The Agreement between Spain and Trinidad and Tobago to avoid double taxation comes into force on 28-12-2009 (see Annex I ). (Back)

(9) Since 10-02-2011 (date of entry into force of the Agreement on the exchange of information in tax matters - BOE 23-11-2010-) it is no longer considered a tax haven. (Back)

(10) Since 10 October 2010 (the date of dissolution of the Netherlands Antilles), Curaçao and Saint Martin have become autonomous states of the Kingdom of the Netherlands. The remaining islands (Bonaire, Sint Eustatius and Saba) have become part of the Netherlands. Saint Martin and Curaçao are subject to the Information Exchange Agreement signed with the Netherlands Antilles, while the other three islands are subject to the CDI with the Netherlands. (Back)

(eleven) Since 02-08-2011 (date of entry into force of the Agreement on the exchange of information in tax matters - BOE 06-06-2011-) it is no longer considered a tax haven. (Back)

(12) The Agreement between Spain and Panama to avoid double taxation comes into force on 25-07-2011 (see Annex I ). (Back)

(13) Since 01-01-2013 (date of application of the Agreement-BOE 11-01-2012-) it is no longer considered a tax haven. (Back)

(14) Since 17-08-2011 (date of entry into force of the Agreement on the exchange of information in tax matters -BOE 15-07-2011-) it is no longer considered a tax haven. (Back)

(fifteen) Since 14-10-2011 (date of entry into force of the Agreement to avoid double taxation between Spain and Barbados - BOE 14-09-2011 -) it is no longer considered a tax haven. (Back)

(16) Since 01-04-2013 (date of application of the Agreement-BOE 14-04-2012-) it is no longer considered a tax haven. (Back)

(17) Since 28-05-2014 (date of application of the Agreement-BOE 26-05-2014-) it is no longer considered a tax haven. (Back)

(18) Since 19-09-2015 (date of application of the Agreement-BOE 08-09-2015-) it is no longer considered a tax haven. (Back)

New list of countries and territories that are considered non-cooperative jurisdictions under Order HFP/115/2023

  1. Eel
  2. Emirate of the State of Bahrain
  3. Barbados
  4. Bermuda
  5. Dominica
  6. Fiji
  7. Gibraltar
  8. Guam
  9. Guernsey
  10. Isle of Man
  11. Cayman Islands
  12. Falkland Islands
  13. Mariana Islands
  14. Solomon Islands
  15. Turks and Caicos Islands
  16. 16. British Virgin Islands
  17. United States Virgin Islands
  18. 18. Jersey
  19. Palau
  20. Samoa, regarding the harmful tax regime (offshore business)
  21. American Samoa
  22. Seychelles
  23. Trinidad and Tobago
  24. Vanuatu

Comparative table with the old list of Royal Decree 1080/1991:

Countries and territories included ( countries not included in the old list of Royal Decree 1080/1991 and that are included in the new list ) Countries and territories leaving ( countries included in the old list of Royal Decree 1080/1991 and not included in the new list)Countries and territories that remain (countries that appear on both lists)
Barbados (with CDI) Old and bearded Eel
Guam Brunei Bahrain
Palau Cook Islands Bermuda
Samoa, reg. harmful tax (offshore business) Granada Dominica
American Samoa Jordan Fiji
Trinidad and Tobago (with CDI) Lebanon Gibraltar
- Liberia Guernsey
- Liechtenstein Isle of Man
- Macau Cayman Islands
- Mauricio Falkland Islands
- Monaco Mariana Islands
- Montserrat Solomon Islands
- Monaco Turks and Caicos Islands
- Montserrat British Virgin Islands
- Nauru United States Virgin Islands
- St. Vincent and the Grenadines Jersey
- St. Lucia Seychelles
- - Vanuatu