Today, February 10, 2023, Order HFP/115/2023, of February 9, was published in the BOE, which establishes the list of countries, territories and harmful tax regimes considered non-cooperative jurisdictions. This list has been prepared based on criteria of transparency and fiscal equity, classifying the following as such:
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, Virgin Islands of the United States of America , Jersey, Palau, Samoa (offshore business), American Samoa, Seychelles, Trinidad and Tobago, Vanuatu.