Requests for tax information from Spanish authorities (FOI)

​Request 691258071

Dear Treasury and Resources Department – Office of the Comptroller of taxes:

1. Can I know how many requests for exchange of information in tax matters have you received from the Spanish tax authorities in the years 2020 to 2023?

2. Can I know how many requests have you answered to the Spanish tax authorities in the years 2020 to 2023?

3. Can the members of the public know the identity of the legal and/or beneficial owners of a specific trust whose trustee is a Jersey resident, irrespective of the nature of those owners – natural persons or legal persons?

4. Can the members of the public know the identity of the legal and/or beneficial owners of a specific trust whose trustee is a Jersey resident, if those owners are legal persons or entities?

Yours faithfully.

Response

​1 & 2

The Comptroller of Revenue, as delegated competent authority for Jersey’s tax agreements, cannot disclose information regarding exchanges with specific jurisdictions due to Jersey’s obligations under the Convention on Mutual Administrative Assistance in Tax Matters. Article 29 of the Freedom of Information (Jersey) Law 2011 applies.

3 & 4 

There is no publicly accessible register of beneficial owners of trusts whose trustees are resident in Jersey.

Article applied 

Article 29 - Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it –

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court.​