Issues to consider when settling the tax in 2023
We inform you of the main developments for the 2023 Corporate Tax Campaign.
Countries and territories that are considered non-cooperative jurisdictions
The wording given by Law 11/2021, of July 9, on measures to prevent and combat tax fraud, to the First Additional Provision of Law 36/2006, of November 29, on measures to prevent tax fraud, adapts the term tax havens to the concept of "non-cooperative jurisdictions". The criteria for determining which countries and territories are considered non-cooperative jurisdictions are also updated.
Thus, Order HFP/115/2023 , of February 9, approves a new list of countries and territories that are considered non-cooperative jurisdictions.
Order entered into force on February 11, 2023 and is 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, Order HFP/115/2023 entered into force on August 11, 2023 and applies to taxes without a tax period accrued from its entry into force, and to other taxes whose tax period begins from that moment.