Spain updates tax haven list: Gibraltar removed and Russia added
27 Jun 2026
Effective: 28 Jun 2026
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Who is affected:
Companies and individuals with operations, investments or subsidiaries in the affected territories
Summary
Spain removes Gibraltar, Barbados and other territories from the tax haven list and adds Russia due to its international holdings regime. Changes affect tax operations from June 28, 2026.
Detailed analysis
PRO
Order HAC/649/2026 modifies the Spanish list of non-cooperative jurisdictions (former tax haven list). Barbados, Dominica, Gibraltar, Samoa's offshore regime, Seychelles and Trinidad and Tobago are removed after improving their tax cooperation. The Russian Federation is incorporated due to its harmful tax regime for in…
Full official title
Orden HAC/649/2026, de 21 de junio, por la que se modifica la Orden HFP/115/2023, de 9 de febrero, por la que se determinan los países y territorios, así como los regímenes fiscales perjudiciales, que tienen la consideración de jurisdicciones no cooperativas.