Spain: Proposed amended list of non-cooperative jurisdictions includes removal of Gibraltar
Gibraltar has appeared on the list since 1991.
The Ministry of Finance released a draft order (Spanish) amending the list of countries, territories, and harmful tax regimes classified as non-cooperative jurisdictions.
Particularly noteworthy is the proposed removal of Gibraltar, which has appeared on the list since 1991. The draft order also proposes including the regime applicable to Russian international holding companies on the list of harmful tax regimes.
The final order will enter into force on the day following its publication in the official gazette, although certain transitional rules and temporary provisions will be provided for the Russian regime.
Read a June 2026 report prepared by the KPMG member firm in Spain