Published in INFORMA 2022

News published in INFORMA in January

As a consequence of the new wording of article 9.4 of the consolidated text of Law IRNR given by Law 11/2021, of July 9, on measures to prevent and combat tax fraud, for periods beginning on or after January 1, 2021, the joint and several liability of representatives of IRNR taxpayers who are residents of another Member State of the European Union or the European Economic Area that is not a Member State of the EUdisappears when there are regulations on mutual assistance in matters of exchange of information when they act through a permanent establishment in Spain.

With effect from July 11, 2021, the date of entry into force of Law 11/2021, of July 9, on measures to prevent and combat tax fraud, the figure of non-cooperative jurisdiction is created, the content of which is broader than the previous one of tax havens, which it replaces and includes the previous figures of countries or territories with which there is no effective exchange of information or with zero or low taxation. Regulatory references made to the above figures shall be understood as being made to the current definition of non-cooperative jurisdiction.