Annex V. EU and EEA countries with which there are regulations on mutual assistance regarding the exchange of tax information

⁽¹⁾ Member States of the European Union as of 1 May 2004. ^{(back-Czech) (back-Cyprus) (back-Slovakia) (back-Slovenia) (back-Estonia) (back-Hungary) (back-Latvia) (back-Lithuania) (back-Malta) (back-Poland)}

⁽²⁾ Member States of the European Union as of 1 January 2007. ^{(back-Bulgaria) (back-Romania)}

⁽³⁾ Member State of the European Union as of 1 July 2013. ^(Back)

⁽⁴⁾ The European Economic Area (EEA) consists of the members of the European Union plus Iceland, Norway and Liechtenstein.

Until July 10, 2021 , regulatory references were made to other EEA countries with which there is an effective exchange of tax information.

In the regulations in force until July 10, 2021 (section 4 of the First Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud, in the wording prior to the amendment introduced by Law 11/2021, of July 9, on measures to prevent and combat tax fraud) a definition of effective exchange of tax information was included:

There is an effective exchange of tax information with those countries or territories that are not considered tax havens , to which the following applies:

1. An international double taxation agreement with an information exchange clause, provided that such agreement does not expressly state that the level of tax information exchange is insufficient for the purposes of this provision.
2. An agreement on the exchange of information on tax matters,
3. The Convention on Mutual Administrative Assistance in Tax Matters of the OECD and the Council of Europe as amended by the 2010 Protocol.

Liechtenstein, although a member of the EEA, was excluded from the list of “Other EEA countries with effective exchange of tax information” because, being considered a tax haven, it fell outside the definition of “effective exchange of tax information”.

With effect from July 11, 2021 (date of entry into force of Law 11/2021, of July 9, on measures to prevent and combat tax fraud) the wording of the first Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud, is modified, which is now called "definition of non-cooperative jurisdiction" and the definition of "effective exchange of tax information" that appeared in section 4 of the previous wording disappears and a tenth Additional Provision is added which establishes that " regulatory references made to States with which there is an effective exchange of tax information or in tax matters, will be understood to be made 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.

The following regulations apply to Liechtenstein in relation to the exchange of tax information:

• Council Decision (EU) 2015/2453 of 8 December 2015 on the conclusion, on behalf of the European Union, of the Protocol amending the Agreement between the European Community and the Principality of Liechtenstein on the establishment of equivalent measures to those provided for in Council Directive 2003/48/EC on the taxation of savings income in the form of interest payments.

  Under the Agreement, Liechtenstein and EU Member States will automatically exchange information on the financial accounts of their respective residents from 2017. Similarly, Article 5 of the Agreement provides for the exchange of information upon request.

• Liechtenstein signed the OECD Convention on Mutual Administrative Assistance in Tax Matters on November 21, 2013, deposited the instrument of ratification on August 22, 2016, and it entered into force on December 1, 2016. The Convention provides for three types of information exchange: upon request, automatic and spontaneous.

It can therefore be concluded that, despite Liechtenstein continuing to be a tax haven (non-cooperative jurisdiction) in accordance with the list of tax havens provided for in RD 1080/1991, there are regulations on mutual assistance in the area of the exchange of tax information in the terms provided for in the General Tax Law and it meets the requirements to be considered, in accordance with the new terminology (it is no longer a requirement not to be considered a tax haven), a State with which there are regulations on mutual assistance in the area of the exchange of tax information. ^(Back)

⁽⁵⁾ EU Member State until December 31, 2020. ^(Back)