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…