Published in INFORMA 2022
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143724 - JOINT AND SEVERAL LIABILITY OF THE REPRESENTATIVE (I)As a result of the new wording of Article 9.4 of the consolidated text of the Non-resident Income Tax Act, introduced by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, for periods beginning on or after 1 January 2021, the civic responsibility of the representatives of Non-resident Income taxpayers who are resident in another European Union Member State or European Economic Area country that is not an EU Member State disappears when there are regulations on mutual assistance in matters of exchange of information when they act through a permanent establishment in Spain.
129348-NON-COOPERATIVE JURISDICTIONS (I)With effect from 11 July 2021, the date of entry into force of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, the concept of non-cooperative jurisdiction is created, the content of which is broader than the previous concept of tax havens, which it replaces and includes the previous concepts of countries or territories with which there is no effective exchange of information or that have no or low taxation.Regulatory references to the above figures shall be understood as references to the current definition of non-cooperative jurisdiction.