Skip to main content

Tax Treaty Relating to Gibraltar and Spain is Published

07.03.2020 | News

On the 6th March 2020, HM Government of Gibraltar published the terms of the tax treaty relating to Gibraltar and Spain.

Gibraltar joined the European Union with the United Kingdom in 1973. Under the Gibraltar Constitution Order 2006, the United Kingdom is fully responsible for Gibraltar’s external relations. This tax treaty has therefore been signed, in respect of Gibraltar by The Rt Hon David Lidington Minister for the Cabinet Office and Chancellor of the Duchy of Lancaster, HM UK Government and in respect of the Kingdom of Spain by H.E. Josep Borrell Fontelles Minister of Foreign Affairs, European Union and Cooperation.

This tax treaty is part of a number of actions taken in preparation for Brexit (which includes a Gibraltar exit from the European Union).

The full text of the Treaty can be found at –

A summary video can be found at –

In conjunction with our Spanish offices in Sotogrande and Marbella, Triay has a long tradition and experience in advising clients on all Spanish and Gibraltar laws such as individual tax and residence matters; estate planning and administration; and associated tax planning issues.

If you would like to speak to a member of our Private Client team, please visit


Contact a Lawyer