Countries and territories that are considered non-cooperative jurisdictions

Order HFP/115/2023, of February 9, approves a new list of countries and territories that are considered non-cooperative jurisdictions.

The Order came into force on February 11, 2023 and applies to taxes without a tax period accrued from its entry into force and to other taxes whose tax period begins from that moment.

However, for countries or territories included in the new list that were not included in the old list of Royal Decree 1080/1991 (see comparative table between both lists), the HFP Order /115/2023 came into force on August 11, 2023 and is applicable to taxes without a tax period accrued from its entry into force, and to other taxes whose tax period begins from that moment.