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BOE-A-2026-13946 ·27 June 2026 ·orden Low impact
Tax

Update to the list of non-cooperative jurisdictions: new countries and tax regimes included

Order HAC/649/2026 amends Order HFP/115/2023 to update the list of countries, territories, and harmful tax regimes classified as non-cooperative jurisdictions (ref. BOE index). The measure includes Barbados, Dominica, Gibraltar, Seychelles, Russia, and Samoa, among others (source text). This update aims to strengthen the fight against fraud and crimes against the Public Treasury.

In 3 key points

  1. General entry into force on 28 June 2026 (source text). (texto fuente)
  2. Entry into force of final provision 2 on 28 December 2026 (source text). (texto fuente)
  3. Inclusion of Barbados, Dominica, Gibraltar, Seychelles, Russia, and Samoa as non-cooperative jurisdictions (source text). (texto fuente)

Lifecycle

2026-06-27PublishedPublished in the BOE
2026-06-28Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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