Issues to take into account when settling the Tax in 2023
We inform you of the main news for the 2023 Companies 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 for the prevention of tax fraud, adapts the term tax havens to the concept of "non-cooperative jurisdictions." Likewise, the criteria for determining the countries and territories that are considered non-cooperative jurisdictions are 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 now the other taxes whose tax period begins from that moment .
However, for the 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 came into force on August 11, 2023 and is applicable to taxes without a tax period accrued from its entry into force, and other taxes whose tax period begins from that moment.