Spain: Publication of list of non-cooperative jurisdictions

New list contains a total of 24 non-cooperative jurisdictions

New list contains a total of 24 non-cooperative jurisdictions

Order HFP/115/2023 (dated 9 February 2023)—establishing the list of countries, territories and harmful tax regimes considered non-cooperative jurisdictions (based on the new terminology introduced by Law 11/2021 to replace the concept traditionally referred to as a tax haven), which entered into force on 11 February—was published in the Official State Gazette.

The order adapts the concept of non-cooperative jurisdiction to the principles of transparency and fair taxation.

The new list contains a total of 24 non-cooperative jurisdictions, compared to the list of 48 tax havens originally approved by Royal Decree 1080/1991 (the 1991 list). This new list will be regularly reviewed in light of international updates and developments and changes in domestic legislation. 

1. Anguilla

2. Kingdom of Bahrain

3. Barbados

4. Bermuda

5. Dominica

6. Fiji

7. Gibraltar

8. Guam

9. Guernsey

10.   Isle of Man

11.   Cayman Islands

12.   Falkland Islands

13.   Mariana Islands

14.   Solomon Islands

15.   Turks and Caicos Islands

16.   British Virgin Islands

17.   US Virgin Islands

18.   Jersey

19.   Palau

20.   Samoa, as regards the harmful tax regime (offshore business)

21.   American Samoa

22.   Seychelles

23.   Trinidad and Tobago

24.   Vanuatu


This list does not coincide entirely with the so-called EU blacklist of non-cooperative jurisdictions, which currently includes 16 countries or territories: American Samoa, Anguilla, the Bahamas, Fiji, Guam; Palau, Panama, Samoa, Trinidad and Tobago, Turks and Caicos Islands, US Virgin Islands, Vanuatu, the Marshall Islands, the British Virgin Islands, Costa Rica and Russia. 

Transitional application of non-cooperative jurisdiction status

In the case of taxes for which the tax period was ongoing on 11 February 2023, non-cooperative jurisdiction status will be applied, for the ongoing tax period, to countries that appeared on the 1991 list.

Effective date

Generally speaking, the order is effective 11 February 2023 and is applicable:

  • As of that same date to taxes without a tax period
  • To periods commencing as of 11 February 2023 to taxes with a tax period

For newly listed non-cooperative jurisdictions (those not included on the 1991 list), the effective date is deferred for a period of six months. Application would be as follows:

  • To taxes without a tax period accrued once since months have elapsed since 11 February 2023
  • To all other taxes for which the tax period commences once six months have elapsed as of 11 February 2023

Read a February 2023 report [PDF 160 KB] prepared by the KPMG member firm in Spain

For further information, contact KPMG Abogados’ partners:

Julio César García |

Carlos Marín |

José Antonio Tortosa |


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