The Spanish Ministry of Finance has published a draft Ministerial Order outlining a new list of countries, territories and harmful tax regimes that would be considered as non-cooperative jurisdictions for tax purposes.This list is a draft, subject to a public consultation procedure, to be concluded by 23 January 2023.Executive summaryOn 13 January 2023, the Spanish Ministry of Finance published a draft Ministerial Order,1 which sets forth a new list of countries, territories and harmful tax regimes that would be considered as non-cooperative jurisdictions for tax purposes, in accordance with the reform introduced by the Anti-Tax Fraud Law in 2021.2The proposed list...