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Spain releases final List of Non-Cooperative Jurisdictions for Tax Purposes

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

  • The Spanish Ministry of Finance has released a 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 status of the list is final. However, it may be updated in the future to reflect ongoing developments.

Executive summary

On 9 February 2023, the Spanish Ministry of Finance published a Ministerial Order,1 which sets forth a new list of countries, territories and harmful tax regime…

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