The Spanish Tax Agency (AEAT) has announced that Barbados, Dominica, Gibraltar, Samoa (in relation to the harmful offshore tax regime), Seychelles and Trinidad and Tobago have been removed from the list of jurisdictions classified as non‑cooperative for tax purposes. This decision follows a thorough evaluation of each jurisdiction’s tax practices and compliance with international standards set by the OECD and the European Union. The removal indicates that these territories no longer pose a significant risk of facilitating tax avoidance or evasion through opaque regimes. Consequently, taxpayers dealing with entities in these jurisdictions may benefit from reduced reporting obligations and a lower likelihood of encountering additional scrutiny from Spanish tax authorities. The AEAT emphasized that the move reflects its commitment to transparency and the fight against tax fraud, aligning national policies with global anti‑money‑laundering and anti‑tax‑avoidance frameworks. Stakeholders are advised to review their cross‑border transactions and ensure that any remaining interactions with jurisdictions still on the non‑cooperative list are fully compliant with Spanish and EU tax regulations. The AEAT will continue monitoring jurisdictions and may adjust the list further in future updates.