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Spain issues draft List of Non-Cooperative Jurisdictions for Tax Purposes

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Spain, European Union
Spain, European Union

  • The Spanish Ministry of Finance has published a draft Ministerial Order outlining a new list of countries, territories and harmful tax regimes that would be considered as non-cooperative jurisdictions for tax purposes.

  • This list is a draft, subject to a public consultation procedure, to be concluded by 23 January 2023.

Executive summary

On 13 January 2023, the Spanish Ministry of Finance published a draft Ministerial Order,1 which sets forth a new list of countries, territories and harmful tax…

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