There is no EASA list saying who has adopted Part FCL and who has applied for derogations.
I would expect the list to appear
here within a couple of weeks.
They have told me that they understand the vast majority of member states have adopted with effect from the 8th without derogation but are awaiting confirmation.
...
Speaking to the Spanish DGAC as well today, as far as they are concerned they have no plans to apply for a derogation at this time so expect N Reg pilots to be compliant.
I would be astonished if there are any states that do not apply the horizontal derogation (i.e. everything) in the 30th March amending regulation.