{"id":3988,"date":"2023-02-15T16:46:44","date_gmt":"2023-02-15T16:46:44","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=3988"},"modified":"2023-02-16T12:28:33","modified_gmt":"2023-02-16T12:28:33","slug":"nueva-lista-de-paises-y-territorios-fiscalmente-censurables","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/nueva-lista-de-paises-y-territorios-fiscalmente-censurables\/","title":{"rendered":"Lista de para\u00edsos fiscales actualizada"},"content":{"rendered":"<p>&nbsp;<\/p>\n<hr>\n<p>Le informamos que Espa\u00f1a ha actualizado su&nbsp;<strong>lista de para\u00edsos fiscales<\/strong>,&nbsp;en la que incluye 24 pa\u00edses y jurisdicciones que considera \u00abno cooperativos\u00bb, seg\u00fan la nueva definici\u00f3n adoptada en \u00e1mbito internacional. El fichero mantiene mucho de los territorios que ya estaban incluidos en la versi\u00f3n anterior, como Gibraltar o las Islas Caim\u00e1n, excluye a otros, como Liberia, e incorpora a seis nuevas jurisdicciones: Barbados, Guam, Palaos, Samoa Americana, Trinidad y Tobago y Samoa.<\/p>\n<p>Hay que recordar que la disposici\u00f3n adicional primera de la Ley 36\/2006, de 29 de noviembre, de medidas para la prevenci\u00f3n del fraude fiscal, contiene la definici\u00f3n de pa\u00edses y territorios que tienen la consideraci\u00f3n de jurisdicciones no cooperativas y se\u00f1ala que tendr\u00e1n esta consideraci\u00f3n \u00ablos pa\u00edses y territorios, as\u00ed como los reg\u00edmenes fiscales perjudiciales, que se determinen por el Ministro de Hacienda mediante orden Ministerial\u00bb.<\/p>\n<p>Este mandato se ha llevado a cabo a trav\u00e9s de la&nbsp;<strong>Orden HFP\/115\/2023 (BOE, 10-02-2023), <\/strong>que establece los siguientes pa\u00edses, territorios y reg\u00edmenes fiscales perjudiciales con consideraci\u00f3n de jurisdicciones no cooperativas:<\/p>\n<p>1. Anguila.<br \/>\n2. Bahr\u00e9in.<br \/>\n3. Barbados.<br \/>\n4. Bermudas.<br \/>\n5. Dominica.<br \/>\n6. Fiji.<br \/>\n7. Gibraltar.<br \/>\n8. Guam.<br \/>\n9. Guernsey.<br \/>\n10. Isla de Man.<br \/>\n11. Islas Caim\u00e1n.<br \/>\n12. Islas Malvinas.<br \/>\n13. Islas Marianas.<br \/>\n14. Islas Salom\u00f3n.<br \/>\n15. Islas Turcas y Caicos.<br \/>\n16. Islas V\u00edrgenes Brit\u00e1nicas.<br \/>\n17. Islas V\u00edrgenes de Estados Unidos de Am\u00e9rica.<br \/>\n18. Jersey.<br \/>\n19. Palaos.<br \/>\n20. Samoa, por lo que respecta al r\u00e9gimen fiscal perjudicial&nbsp;(offshore business).<br \/>\n21. Samoa Americana.<br \/>\n22. Seychelles.<br \/>\n23. Trinidad y Tobago.<br \/>\n24. Vanuatu.<\/p>\n<p>Como se puede apreciar en esta nueva lista se mantienen pa\u00edses y territorios que ya figuraban en la lista del Real Decreto 1080\/1991 y,&nbsp;<strong>como novedad, se incorporan<\/strong>&nbsp;los siguientes:&nbsp;<strong>Barbados, Guam, Palaos, Samoa Americana, Trinidad y Tobago y Samoa, por lo que respecta al r\u00e9gimen fiscal perjudicial (<em>offshore business<\/em>).<\/strong><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Le informamos que Espa\u00f1a ha actualizado su&nbsp;lista de para\u00edsos fiscales,&nbsp;en la que incluye 24 pa\u00edses y jurisdicciones que considera \u00abno cooperativos\u00bb, seg\u00fan la nueva definici\u00f3n adoptada en \u00e1mbito internacional. El fichero mantiene mucho de los territorios que ya estaban incluidos en la versi\u00f3n anterior, como Gibraltar o las Islas Caim\u00e1n, excluye a otros, como [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3992,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-3988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=3988"}],"version-history":[{"count":1,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3988\/revisions"}],"predecessor-version":[{"id":3991,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3988\/revisions\/3991"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/3992"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=3988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=3988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=3988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}