The Spanish Ministry of Finance has released a 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 status of the list is final. However, it may be updated in the future to reflect ongoing developments.Executive summaryOn 9 February 2023, the Spanish Ministry of Finance published a Ministerial Order,1 which sets forth a new list of countries, territories and harmful tax regimes that will be considered as non-cooperative jurisdictions for tax purposes, in accordance with the reform introduced by the Anti-Tax Fraud Law in 2021.2The list consists of...