Spain has published Order HFP/115/2023 of 9 February 2023, which approves a new list of countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions. The new list has been issued considering amendments made as part of Law 11/2021 of 9 July 2021 (previous coverage) 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 order establishing a list of non-cooperative jurisdictions. For this purpose, the criteria for the determination of the countries and territories that are considered non-cooperative jurisdictions were updated, taking into account the work carried out within the framework of the EU and that of the OECD.

Considering the updated criteria, Order HFP/115/2023 lists the following as non-cooperative jurisdictions: Anguilla, Bahrain, Barbados, Bermuda, Dominica, Fiji, Gibraltar, Guam, Guernsey, Isle of Man, Cayman Islands, Falkland Islands, Mariana Islands, Solomon Islands, Turks and Caicos Islands, British Virgin Islands, United States Virgin Islands, Jersey, Palau, Samoa, as regards its harmful tax regime (offshore business), American Samoa, Seychelles, Trinidad and Tobago, and Vanuatu.

The new list maintains several countries that were listed as tax havens as per Royal Decree 1080/1991, including Anguilla, Bahrain, Bermuda, Dominica, Fiji, Gibraltar, Guernsey, Isle of Man, Cayman Islands, Falkland Islands, Mariana Islands, Solomon Islands, Turks and Caicos Islands, British Virgin Islands, United States Virgin Islands, Jersey, Seychelles, and Vanuatu. Further, new countries and territories are incorporated, including Barbados, Guam, Palau, American Samoa, Trinidad and Tobago, and Samoa, as regards its harmful tax regime (offshore business).

Countries and territories that are removed as compared to the tax haven list include Antigua and Barbuda, Brunei, Grenada, Cook Islands, Jordan, Lebanon, Liberia, Liechtenstein, Macau, Mauritius, Monaco, Montserrat, Nauru, Saint Vincent and the Grenadines, and Saint Lucia.

Order HFP/115/2023 entered into force on 11 February 2023 and generally applies for taxes without a tax period accrued from the date of its entry into force and for other taxes whose tax period begins from that date. For tax periods that have not yet ended on the date of the order's entry into force, the prior list as per Royal Decree 1080/1991 applies.