On 12 January 2023, the Spanish Ministry of Finance published a draft order and report for consultation on the countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions.
As part of Law 11/2021 of 9 July 2021 (previous coverage), amendments were made to update and expand the concept of tax havens, which was changed to the concept of non-cooperative jurisdictions, including revised measures for the Minister of Finance to issue a ministerial …