Spain Amends Non-Cooperative Jurisdictions List

Spain published Order HAC/649/2026 in the Official Gazette on 27 June 2026, which amends the list of countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions. The new list includes the removal of Barbados, Dominica, Gibraltar, Samoa (specifically regarding its harmful tax regime for offshore business), Seychelles, and Trinidad and Tobago. It also adds Russia, specifically regarding its international holding company regime as a harmful tax r…