Published in INFORMA 2022

News published in INFORMA in January

As a result of the new wording of article 9,4 of the revised text of the IRNR Act provided by Act 11/2021, of 9 July, on measures to prevent and combat tax fraud, for periods beginning after 1 January 2021, the joint responsibility of the representatives of the taxpayers of the IRNR who are resident in another Member State of the European Union or of the European Economic Area that is not a Member State of the EU when there are regulations on mutual assistance in matters of information exchange when they act through a permanent establishment in Spain.

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