Skip to main content
Non-resident Tax Manual (February 2023)

Appendix IV. Non-cooperative jurisdictions

Regulations: First and tenth additional provision and second transitional provision of Act 36/2006, of 29 November, on prevention measures tax fraud (as drafted by Law 11/2021 of 9 July, on measures to prevent and combat tax fraud, effective from 11 July 2021 )

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

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

For the purposes of Act 58/2003, mutual assistance will be understood as all assistance, collaboration actions , 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 under 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 conventions.

Non-cooperative jurisdictions will be considered to be the countries and territories, as well as the harmful tax regimes, which are determined by Ministerial Order in accordance with pre-established criteria.

The list of countries and territories considered non-cooperative jurisdictions may be updated according to the following criteria:

  1. With regard to fiscal transparency:
    1. The existence with that country or territory of regulations on mutual assistance in the area of tax information exchange under the terms provided for in Act 58/2003 of 17 December, which is applicable

    2. The fulfilment of effective exchange of tax information with Spain.

    3. The result of the "inter peer" assessments carried out by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

    4. The effective exchange of information relating to the beneficial owner, defined in the terms of Spanish legislation on anti-money laundering and terrorist financing.

    For the purposes of this letter (a), effective exchange of information is understood as applying the regulations on mutual assistance in the area of tax information exchange, in accordance with the terms of reference approved by the Global Forum on Transparency and Exchange of Information with Tax Purposes.

  2. That facilitate the conclusion or existence of instruments or of offshore companies, aimed at attracting profits that do not reflect a real economic activity in these countries or territories.

  3. The existence of cancellation or zero taxation.

    There is a tax loss when a significantly lower effective tax level is applied in the country or territory concerned, including the rate zero, the amount required in Spain in an identical or similar tax to Personal Income Tax, Corporation Tax or Non-Residents'Income Tax.

    There is no tax when, in the country or territory concerned, a tax is not applied identical or analogous to Personal Income Tax, Corporation Tax or Non-Resident Income Tax, as applicable.

Taxes for the purposes of income tax, even partially, will be considered as identical or similar, regardless of whether the purpose of the tax is the income, income or any other element of the tax.

The list of harmful tax regimes considered non-cooperative jurisdictions may be updated according to the criteria of the Code of Conduct on Business Taxation of the European Union or the OECD Criminal Court Regimes Forum.

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

With regard to those countries or territories that are considered non-cooperative jurisdictions with which Spain has signed an agreement to avoid double taxation if it is in force, the tax regulations related to the jurisdictions will not also be applicable, insofar as it is not contrary to the provisions of the aforementioned agreement.

Until countries or territories that are considered non-cooperative jurisdiction are not determined by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of 5 July, shall be considered as such.

Since 2 February 2003, the date of entry into force of Royal Decree 116/2003 of 31 January, was added to Royal Decree 1080/1991, a provision under which those countries or territories that sign with Spain a agreement to avoid international double taxation with an information exchange clause or an agreement to exchange information on tax matters in which establish that they cease to be considered, from the moment that these agreements or agreements are applied.

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

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

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

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

The Order comes into force on 11 February 2023 and will be applicable 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 11 August 2023 and will be applicable to taxes without period tax accrued from the date of entry into force, and from other taxes whose tax period begins from that moment.

Antigua 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. State of Bahrain Emirate
  5. Sultanate of Brunei
  6. Republic of Cyprus(17)
  7. United Arab Emirates(1)
  8. Gibraltar
  9. Hong Kong(16)
  10. Anguilla
  11. Antigua and Barbuda
  12. The Bahamas(14)
  13. Barbados(15)
  14. Bermuda shorts
  15. Cayman Islands
  16. Cook Islands
  17. Dominican Republic
  18. Granada
  19. Fiji
  20. Guernsey and Jersey Islands (Channel Islands)
  21. Jamaica(5) (6)
  22. Republic of Malta(2)
  23. Falkland Islands
  24. Isle of Man
  25. Mariana Islands
  26. Mauritius
  27. Montserrat
  28. Republic of Naurú
  29. Solomon Islands
  30. Saint Vincent and the Grenadines
  31. Santa 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. Kingdom of Jordan
  38. Lebanon
  39. Republic of Liberia
  40. Principality of Liechtenstein
  41. Grand Duchy of Luxembourg, as regards the income received by the Companies referred to in paragraph 1 of the Protocol annexed to the Agreement, to avoid double taxation, of 3 June 1986(7)
  42. Macao
  43. Monaco Principality
  44. Sultanate of Oman(18)
  45. Republic of Panama(12)
  46. Republic of San Marino(11)
  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 Agreement between Spain and Malta to avoid double taxation comes into force on 12/09/2006 (see Annex I). (Back)

(3) From 27-01-2010 (effective date of the Agreement on the exchange of information on tax matters-Official State Gazette 24-11-2009 -), it is no longer considered a tax haven. (Back)

(4) From 27-01-2010 (effective date of the Agreement on the exchange of information on tax matters-Official State Gazette 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 Protocol to the Agreement are excluded from the Agreement and from the effects of the application of the First Additional Provision of Act 36/2006 on measures to prevent tax fraud. (Back)

(7) From 16-07-2010 (date of entry into force of the Protocol amending the Agreement-Official State Gazette 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) From 10-02-2011 (effective date of entry into force of the Agreement on the exchange of information on taxation matters-Official State Gazette 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 San Martín became the autonomous states of the Kingdom of the Netherlands. The remaining islands (Bonaire, San Eustaquo and Saba) have become part of the Netherlands. The Agreement on Exchange of Information signed with Netherlands Antilles is applicable to San Martín and Curaçao, while the other three islands are subject to the CDI with the Netherlands. (Back)

(11) From 02-08-2011 (effective date of entry into force of the Agreement on the exchange of information on taxation matters-Official State Gazette 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) From 01-01-2013 (date of application of the Convenio-BOE 11-01-2012), it is no longer considered a tax haven. (Back)

(14) From 17-08-2011 (effective date of the Agreement on the exchange of information on tax matters-Official State Gazette 15-07-2011), it is no longer considered a tax haven. (Back)

(15) From 14-10-2011 (the 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) From 01-04-2013 (date of application of the Convenio-BOE 14-04-2012), it is no longer considered a tax haven. (Back)

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

(18) From 19-09-2015 (date of application of the Convenio-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 of Order HFP/115/2023

  1. Anguilla
  2. Emirate of the State of Bahrain
  3. Barbados
  4. Bermuda shorts
  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, as regards the tax system (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 that enter ( countries not included in the old list of Royal Decree 1080/1991 and that are included in the new list )Countries and territories that leave ( countries included in the old list of Royal Decree 1080/1991 and are not included in the new list)Countries and territories that remain (countries listed on both lists)
Barbados (with CDI) Antigua and Barbuda Anguilla
Guam Brunei Bahrain
Palau Cook Islands Bermuda shorts
Samoa, harmful tax regimes (offshore business) Granada Dominica
American Samoa Jordan Fiji
Trinidad and Tobago (with CDI) Lebanon Gibraltar
- Liberia Guernsey
- Liechtenstein Isle of Man
- Macao Cayman Islands
- Mauritius Falkland Islands
- Monaco Mariana Islands
- Monserrat Solomon Islands
- Monaco Turks and Caicos Islands
- Monserrat British Virgin Islands
- Nauru United States Virgin Islands
- Saint Vincent and the Grenadines Jersey
- Santa Lucia Seychelles
- - Vanuat