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Practical manual for Income Tax 2024. Part 1

List of countries and territories classified as non-cooperative jurisdictions in Order HFP/115/2023, of February 9

The second transitional provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud establishes that as long as the countries or territories that are considered non-cooperative jurisdictions are not determined by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991 will have such consideration.

Well, with entry into force on February 11, 2023, Order HFP /115/2023, of February 9, was published, which determines the countries and territories, as well as the harmful tax regimes, that are considered non-cooperative jurisdictions ( BOE of February 10), which updates the list of countries and territories that appear in Royal Decree 1080/1991, of July 5, although in IRPF it has not been applicable until this tax period, 2024.

The new list maintains countries and territories already included in the list in force under Royal Decree 1080/1991, and, as a new addition, the following are included: Barbados, Guam, Palau, American Samoa, Trinidad and Tobago and Samoa, with regard to the harmful tax regime (offshore business).

The determination of the countries and territories that are considered non-cooperative jurisdictions follows certain criteria, which will be taken into account to determine their update, based on the work carried out at the international level, both within the framework of the European Union and in that of the Organisation for Economic Co-operation and Development (OECD), and takes into account which countries and territories are already effectively exchanging tax information with Spain in order to operate as an incentive for them to continue doing so.

With respect to those countries or territories considered non-cooperative jurisdictions with which Spain has signed an agreement to avoid international double taxation, this will also apply, provided that it does not contradict the provisions of the aforementioned agreement (this is the case of Barbados and Trinidad and Tobago).

In accordance with the above, the following territories have been removed from the original list and therefore do not appear on the list of countries listed in Order HFP /115/2023, of February 9: Antigua and Barbuda, Brunei, Cook Islands, Grenada, Jordan, Lebanon, Liberia, Liechtenstein, Macau, Mauritius, Monaco, Montserrat, Nauru, Saint Vincent and the Grenadines, and Saint Lucia.

Attention: However, please note that Order HFP /115/2023, of February 9, determining the countries and territories, as well as the harmful tax regimes, that are considered non-cooperative jurisdictions ( BOE of February 10) updates the list of countries and territories listed in Royal Decree 1080/1991, of July 5, incorporating: Barbados, Guam, Palau, American Samoa, Trinidad and Tobago and Samoa, with regard to the harmful tax regime (offshore business).

This new relationship is applicable to personal income tax for the first time in the personal income tax in the 2024 tax year.

(1) Order HFP /115/2023, of February 9, BOE of February 10

  1. Eel.
  2. Bahrain.
  3. Barbados.
  4. Bermuda.
  5. Dominica.
  6. Fiji.
  7. Gibraltar.
  8. Guam.
  9. Guernsey.
  10. Isle of Man.
  11. Cayman Islands.
  12. Falkland Islands.
  13. Mariana Islands.
  14. Solomon Islands.
  15. Turks and Caicos Islands.
  16. British Virgin Islands.
  17. United States Virgin Islands.
  18. Jersey.
  19. Palau.
  20. Samoa, with regard to the harmful tax regime (offshore business).
  21. American Samoa.
  22. Seychelles.
  23. Trinidad and Tobago.
  24. Vanuatu.