Skip to main content

Draft Ministerial Decree

Last Thursday, January 12, the Decree determining the countries and territories, as well as the detrimental tax regimes, that are considered as non-cooperative jurisdictions was published for public hearing and information. The deadline for submitting comments is from January 13 to 23, 2023.

The list of non-cooperative jurisdictions established by this Order will replace, once it enters into force, the current list of countries and territories contained in Royal Decree 1080/1991, which were considered tax havens until the entry into force of Law 11/2021, of July 9, on measures to prevent and combat tax fraud, which adapted the term "tax haven" to that of "non-cooperative jurisdiction".

Regarding the date of entry into force, the Decree establishes that it will enter into force the day after its publication in the BOE, except for the countries or territories included in the sole article of the Order that were not included in the list of Royal Decree 1080/1991, for which it will enter into force six months from the day after its publication in the BOE.

Here is the link to the full text of the Decree: