Spanish tax law contains numerous anti-tax abuse provisions that discriminate against countries that are considered to be tax havens (paraisos fiscales).
It has maintained a list of such countries since 1991 and the number of countries has gradually reduced over the years as countries sign tax treaties with Spain that contain an exchange of information clause.
The list of tax havens below appears in Spanish tax legislation (most recently Income Tax Law 36/2006), duly edited to remove countries that have signed a suitable tax treaty with Spain since 2006.
- Antigua and Barbuda
- Bahrain (1)
- Gibraltar (1)
- Isle of Man
- Cayman Islands
- Cook Islands
- Channel Islands – Guernsey and Jersey
- Falkland Islands
- Solomon Islands
- Turks and Caicos Islands
- British Virgin Islands
- U.S. Virgin Islands
- St. Vincent and the Grenadines
- Santa Lucia
(1) Tax treaty negotiations announced as in progress or pending signature by the legislative bodies