Doctrine by topic · DGT Observatory

Exchange of Information: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2024

Current position

The existence of a double taxation treaty with an exchange of information clause allows a territory not to be considered a tax haven. This is key for the application of exemptions on employment income and to avoid special levies on real estate. However, the management of assets by a Spanish company does not determine the place of effective management of a foreign entity.

The DGT's position remains constant in the interpretation that treaties with an exchange of information clause decouple a country from being considered a tax haven. This doctrine has been applied consistently both in the scope of GEBI (General Anti-Abuse Rule) and in exemptions for employment income. No changes in criterion are observed, but rather a repeated application of the same legal logic.

Turning points

  1. V3259-16

    Establishes that in the case of Andorra, the treaty requirement for the exemption of employment income shall be understood as fulfilled as of the 2017 tax year.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0303-14 7 Feb 2014

A free trade zone company in UAE is exempt from GEBI tax

SG de Fiscalidad Internacional
gebiparaíso fiscalzona de libre comercioconvenio de doble imposiciónintercambio de información TRLIRNRReal Decreto 1080/1991
Affects CompanyExpat · Non-residentIndividual

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