{"id":15051,"date":"2026-08-17T22:45:43","date_gmt":"2026-08-17T20:45:43","guid":{"rendered":"https:\/\/www.gentile.law\/?p=15051"},"modified":"2026-08-17T22:45:43","modified_gmt":"2026-08-17T20:45:43","slug":"review-of-the-list-of-non-cooperative-jurisdictions-removal-of-six-jurisdictions-and-inclusion-of-russia","status":"publish","type":"post","link":"https:\/\/www.gentile.law\/en\/review-of-the-list-of-non-cooperative-jurisdictions-removal-of-six-jurisdictions-and-inclusion-of-russia\/","title":{"rendered":"Review of the List of Non-Cooperative Jurisdictions: Removal of Six Jurisdictions and Inclusion of Russia"},"content":{"rendered":"<!-- wp:themify-builder\/canvas \/-->\n<p><strong>Published:<\/strong> 18-08-2026<\/p>\n\n<ol style=\"list-style-type:upper-roman\" class=\"wp-block-list\">\n<li><strong>Introduction<\/strong><\/li>\n<\/ol>\n\n<p>The classification of a country or territory, or of a specific tax regime, as a <strong>non-cooperative jurisdiction<\/strong><a href=\"#_ftn1\" id=\"_ftnref1\"> <strong>[1]<\/strong><\/a> determines a specific tax treatment for transactions and structures linked to it. This list is not static: it is reviewed periodically in order to reflect national and international updates and the effective progress achieved in matters of transparency and fair taxation. <\/p>\n\n<p>The latest update was introduced by Order HAC\/649\/2026, which amends the sole article of Order HFP\/115\/2023 (hereinafter, jointly, the \u201cOrder\u201d), published in the Official State Gazette (hereinafter, the \u201cBOE\u201d) on 27 June 2026. This amendment introduces two changes of opposite effect: (i) the removal of six jurisdictions and harmful tax regimes, on the one hand, and (ii) the inclusion of the Russian Federation in respect of a specific harmful tax regime, on the other. Both amendments take effect on different dates and are also subject to a transitional rule that should be analysed in detail.    <\/p>\n\n<ol style=\"list-style-type:upper-roman\" class=\"wp-block-list\">\n<li><strong>II. Regulatory Framework and Scope of the Amendment<\/strong><\/li>\n<\/ol>\n\n<p>Order HFP\/115\/2023 contains the list of countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions. Order HAC\/649\/2026 amends its sole article with the stated aim of reflecting national and international updates and the effective progress achieved in matters of transparency and fair taxation, updating that list in line with the evolution of the situation of the countries, territories and tax regimes contemplated therein. <\/p>\n\n<p>It should be noted from the outset that the list does not distinguish only between countries and territories: it also includes specific harmful tax regimes, which may affect a jurisdiction only partially. This distinction, which at first sight may appear merely technical, is decisive for understanding the real scope of the amendments introduced by the Order, as explained below. <\/p>\n\n<ol style=\"list-style-type:upper-roman\" class=\"wp-block-list\">\n<li><strong>III. Amendments to the List of Non-Cooperative Jurisdictions<\/strong><\/li>\n<\/ol>\n\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\n<li><strong>A. Removal of jurisdictions and Samoa\u2019s \u201coffshore business\u201d regime<\/strong><\/li>\n<\/ol>\n\n<p>With effect from 28 June 2026, the following countries, territories and harmful tax regimes are removed from the list of non-cooperative jurisdictions:<strong><\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Barbados;<\/li>\n\n\n\n<li>Dominica;<\/li>\n\n\n\n<li>Gibraltar;<\/li>\n\n\n\n<li>Samoa, exclusively in respect of the harmful tax regime known as \u201coffshore business<a id=\"_ftnref2\" href=\"#_ftn2\">[2]<\/a>\u201d;<\/li>\n\n\n\n<li>Seychelles; and<\/li>\n\n\n\n<li>Trinidad and Tobago.<\/li>\n<\/ul>\n\n<p>A technical clarification should nevertheless be made regarding Samoa. Under Order HFP\/115\/2023, its inclusion in the list of non-cooperative jurisdictions was specifically linked to the harmful tax regime known as \u201coffshore business\u201d. Therefore, the amendment introduced by Order HAC\/649\/2026 does not amount to the general exclusion of an additional regime concerning Samoa, but rather to the removal of the reference to that regime. Consequently, as from 28 June 2026, Samoa ceases to be considered a non-cooperative jurisdiction for these purposes, as do Barbados, Dominica, Gibraltar, Seychelles and Trinidad and Tobago.   <\/p>\n\n<p>The fact that a country or territory is removed from this list has legal significance: it means that, from the relevant effective date, that jurisdiction ceases to be subject to the specific tax regime that Spanish law reserves for non-cooperative jurisdictions. However, the specific tax consequences arising from such removal for each taxpayer will depend on the substantive rules which, in each case, refer to the status of non-cooperative jurisdiction, and therefore their scope must be assessed on an individual basis. <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>B. Inclusion of Russia for the \u201cinternational holding companies\u201d regime<\/strong><\/li>\n<\/ul>\n\n<p>With effect from 28 December 2026, the Russian Federation is included in the list of non-cooperative jurisdictions, exclusively in respect of the harmful tax regime known as \u201cinternational holding companies <a href=\"#_ftn3\" id=\"_ftnref3\">[3]<\/a>\u201d.<\/p>\n\n<p>This inclusion requires an important clarification. The Order does not generally attribute the status of non-cooperative jurisdiction to the Russian Federation: the classification is limited to the identified harmful tax regime, referring to international holding companies. Consequently, it cannot be maintained that the entire Russian territory, or all of its tax regimes, automatically acquire that status as a result of this amendment.  <\/p>\n\n<p>This distinction between the inclusion of a country or territory in the list, on the one hand, and inclusion limited to a specific harmful tax regime, on the other, is essential to correctly assess the scope of the amendment: only those structures or economic relationships that may fall within the \u201cinternational holding companies\u201d regime will, where applicable, be affected by the new classification.<strong><\/strong><\/p>\n\n<ol style=\"list-style-type:upper-roman\" class=\"wp-block-list\">\n<li><strong>IV. Entry into Force, Temporal Application and Transitional Regime<\/strong><\/li>\n<\/ol>\n\n<p>The Order precisely distinguishes the moment at which each amendment takes effect, as well as the taxes to which it applies.<\/p>\n\n<p>With regard to the removal of jurisdictions and Samoa\u2019s \u201coffshore business\u201d regime, entry into force takes place on 28 June 2026, applying:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>(i) to taxes without a tax period that accrue from that date; and<\/li>\n\n\n\n<li>(ii) to all other taxes whose tax period begins from that same moment.<\/li>\n<\/ul>\n\n<p>The same temporal application rule applies to the inclusion of the Russian Federation, although by reference to its own entry-into-force date. In other words, such inclusion will apply to taxes without a tax period that accrue from that date, and to all other taxes whose tax period begins from that same moment. <\/p>\n\n<p>The Order also establishes a transitional rule for those taxes whose tax period had not ended on the date on which the relevant amendment enters into force. In such cases, the list of countries, territories and harmful tax regimes that will be considered non-cooperative jurisdictions during that tax period will not be the updated list, but rather the list set out in Order HFP\/115\/2023, in the version in force before the amendment entered into force. <\/p>\n\n<p>Consequently, where the tax period of a tax had begun before the entry into force of the amendment and remained ongoing on that date, the list of non-cooperative jurisdictions provided in Order HFP\/115\/2023, in its wording prior to the reform, will continue to apply for these purposes. The new list will apply only to taxes whose tax period begins from the corresponding entry-into-force date, as well as to taxes without a tax period that accrue from that date. <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Practical Implications<\/strong><\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Taxpayers holding investments or shareholdings linked to Barbados, Dominica, Gibraltar, Seychelles or Trinidad and Tobago should bear in mind that, from 28 June 2026, these jurisdictions generally cease to be considered non-cooperative jurisdictions.<\/li>\n\n\n\n<li>Business groups with international structures linked to Samoa should bear in mind that, since this country appeared on the list exclusively by reason of the \u201coffshore business\u201d regime, its removal means that Samoa ceases, from 28 June 2026, to be considered a non-cooperative jurisdiction in general terms.<\/li>\n\n\n\n<li>Companies maintaining economic relationships with entities located in the Russian Federation should pay particular attention, in view of 28 December 2026, to whether such relationships may fall within the \u201cinternational holding companies\u201d regime, since only in that case will the new classification as a non-cooperative jurisdiction apply.<\/li>\n\n\n\n<li>Taxpayers whose tax period was ongoing on the entry-into-force dates indicated should determine, in accordance with the transitional rule described above, whether the previous list or the updated list applies to them, depending on the tax and the tax period concerned.<\/li>\n\n\n\n<li>In any event, the specific tax consequences arising from the inclusion or removal of a jurisdiction or harmful tax regime from this list will depend on the substantive rules which, for each tax, refer to the status of non-cooperative jurisdiction, and therefore their analysis must be carried out on an individual basis in light of each taxpayer\u2019s situation.<\/li>\n<\/ul>\n\n<p>In any event, the specific tax consequences arising from the inclusion or removal of a jurisdiction or harmful tax regime from this list will depend on the substantive rules which, for each tax, refer to the status of non-cooperative jurisdiction, and therefore their analysis must be carried out on an individual basis in light of each taxpayer\u2019s situation.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Conclusion<\/strong><\/li>\n<\/ul>\n\n<p>The review introduced by Order HAC\/649\/2026 modifies the list of non-cooperative jurisdictions in two directions: on the one hand, it removes, with effect from 28 June 2026, Barbados, Dominica, Gibraltar, Seychelles and Trinidad and Tobago, as well as Samoa\u2019s \u201coffshore business\u201d regime; on the other hand, it includes, with effect from 28 December 2026, the Russian Federation, exclusively in respect of the \u201cinternational holding companies\u201d regime.<\/p>\n\n<p>The existence of two different entry-into-force dates, together with the transitional regime provided for taxes whose tax period had not ended, makes it necessary to carefully analyse which list of non-cooperative jurisdictions applies in each specific case. The periodic update of this list, far from being a merely formal matter, has a direct impact on the tax treatment of taxpayers and companies with investments, structures or economic relationships linked to the affected countries, territories or tax regimes, and therefore its monitoring is particularly advisable. <\/p>\n\n<p><strong>If you need advice on the impact that the review of the list of non-cooperative jurisdictions may have on your investments, corporate structures or international economic relationships, at Gentile Law we have a team of specialists in national and international taxation who will be pleased to assist you and provide the advice best suited to your situation.<\/strong><\/p>\n\n<p><em>This publication is for informational purposes only and should not be construed as legal advice.<\/em><\/p>\n\n<p><\/p>\n\n<p>Contact us:<\/p>\n\n<p><strong>Marta Gav\u00edn Hermosilla<\/strong><\/p>\n\n<p>Corporate Legal Advisor at Gentile Law<\/p>\n\n<p><a href=\"mailto:martagavin@gentile.law%20\">martagavin@gentile.law<\/a><br\/>+34 604 510 566<\/p>\n\n<p><\/p>\n\n<p><strong>Ana Garc\u00eda Gin\u00e9s<\/strong><\/p>\n\n<p>Tax Associate at Gentile Law<\/p>\n\n<p>anagarcia@gentile.law<\/p>\n\n<p>+34 604 512 160<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> Countries, territories, and harmful tax regimes identified by order of the Minister of Finance in accordance with the criteria set forth in the first additional provision of Law 36\/2006, as amended by Law 11\/2021, are considered non-cooperative jurisdictions.<\/p>\n\n<p><a href=\"#_ftnref2\" id=\"_ftn2\">[2] <\/a>The term \u201coffshore business\u201d refers to the special tax regime applicable in Samoa to international companies that operate exclusively with foreign entities, which is identified as a harmful tax regime for the purposes of the list of non-cooperative jurisdictions.<\/p>\n\n<p><a href=\"#_ftnref3\" id=\"_ftn3\">[3]<\/a> The \u201cinternational holding companies\u201d regime refers to the special Russian tax regime, in effect since 2018, applicable to companies redomiciled in certain special administrative regions, which offers preferential tax treatment on dividends and capital gains; this regime is identified as a harmful tax regime for the purposes of the list of non-cooperative jurisdictions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Published: 18-08-2026 The classification of a country or territory, or of a specific tax regime, as a non-cooperative jurisdiction [1] determines a specific tax treatment for transactions and structures linked to it. This list is not static: it is reviewed periodically in order to reflect national and international updates and the effective progress achieved in [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":15055,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-15051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Review of the List of Non-Cooperative Jurisdictions: Removal of Six Jurisdictions and Inclusion of Russia | Gentile Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gentile.law\/en\/review-of-the-list-of-non-cooperative-jurisdictions-removal-of-six-jurisdictions-and-inclusion-of-russia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review of the List of Non-Cooperative Jurisdictions: Removal of Six Jurisdictions and Inclusion of Russia | Gentile Law\" \/>\n<meta property=\"og:description\" content=\"Published: 18-08-2026 The classification of a country or territory, or of a specific tax regime, as a non-cooperative jurisdiction [1] determines a specific tax treatment for transactions and structures linked to it. 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