International Taxation
The Spanish government has published a new ministerial order modifying the list of non-cooperative jurisdictions. The measure, formalized in the Official State Gazette, aims to align Spanish tax regulations with international standards set by the European Union.
The Government updates the list of tax havens to align it with EU standards
El Gobierno de España has updated its list of non-cooperative jurisdictions through the Order HAC/649/2026Published on June 27th. This amendment seeks to align the country's tax framework with international standards set by the Unión Europea in matters of transparency and fiscal cooperation.
The new regulations, dated June 21, were published in the Official State Gazette (BOE) and it modifies the original list that was approved by Order HFP/115/2023The main objective of this update is to keep the Spanish tax framework in line with the international standards and the guidelines set by the Unión Europea in the fight against tax evasion and fraud on a global scale.
For Spanish companies with international operations, the modification of this list has direct implicationsOperating with entities located in designated non-cooperative jurisdictions can lead to stricter tax obligations, greater reporting requirements, and the application of specific anti-abuse clauses. Therefore, it is essential that export and internationalization departments review their operations to ensure full regulatory compliance.
| Regulatory Reference | Detail |
|---|---|
| New Order published | Order HAC/649/2026June 21 |
| Date of publication in the Official State Gazette (BOE) | 27 June, 2026 |
| Original order modified | Order HFP/115/2023 |
This update reflects the ongoing commitment of España by adapting its tax legislation to a constantly changing global environment, where transparency and cooperation between tax administrations are key to ensuring tax justice and fair competition in international markets.



