3 April 2012
On 21 March 2012, the tax administration issued (Guía de orientación No. DG 001/2012) confirming the applicability for 2012, of the list of countries or territories considered to be tax havens or as having territories with a preferential tax regime, as issued on 29 September 2011 (Guía de orientación No. DG 001/2011).
The list of countries and territories with preferential tax regimes or tax havens applicable for 2012 is as follows:
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