The BOE of Spain recognized, back in 1991, 48 jurisdictions considered tax havens.

Today, the list has decreased substantially: some of these countries now are Member
States of the EU (and so there was international pressure to drop them from the list, as
well as pressure to not be a tax haven anymore), while others simply enforced stronger
tax laws. Therefore, the last update of the list in 2015 recognized only
38 tax havens. Some of them were, for example: Monaco, Macao, Liberia, Cayman
Islands, etc

The list from the OECD currently has no countries listed as Uncooperative Tax Havens.
Nonetheless, they have created a list of 38 jurisdictions committed to improving
transparency and establishing effective exchange of information in Tax Matters. This
includes, for example, the following: Andorra, Antigua and Barbuda, Bahamas, Gibraltar,
Malta, San Marino, etc

The EU list of non-cooperative tax jurisdictions consists a united effort of the European
Union to fight tax evasion and tax avoidance. This will also contribute to achieve a fairer
taxation system, in which taxes are paid where the actual economic activity takes place.
This Single List aims to replace the current patchwork of national lists, preventing
aggressive actors from taking advantage of any mismatch between them.
In order to create the List, the Commission has focused on objective criteria, minimizing
the administrative burden which currently exist.
First, there’s a Scoreboard constructed to spot potential risk levels. Secondly, the
Screening takes place, in which Member States decide which third countries should be
selected. Finally, the Listing process is made, in which out of all the 213 third country
jurisdictions existing, only those refusing to cooperate will appear.

Recently, the EU Single List has been published, containing just 17 non-cooperative tax
jurisdictions. Most notably, this includes: Bahrain, Barbados, Macao, Mongolia, Panama
and United Arab Emirates.
Most noteworthy is the commitment that some countries have made to address
problems in their tax systems. For example, Andorra and Liechtenstein have committed
to Improve Fair Taxation (along with other 16 countries), whereas Jamaica, Turkey, and
many others have committed to Improve Transparency Standards.

In the making of the List, the Commission has fully recognized the troublesome situation
that some developing countries are facing. That’s why 48 of the Least Developed
Countries where excluded from the pre-assessment. Moreover, the EU has provided
monetary help to better construct their tax systems.
The plan is to update the Single List each year, doing it in response to new commitments
made by countries currently listed, as well as adding some countries that fail to fulfil
their promises.