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V0900-26 ·23 April 2026 ·consulta-vinculante Medium impact
Tax

Spanish nationals moving to Gibraltar remain tax residents of Spain

The DGT confirms that Spanish nationals moving to Gibraltar after the UK agreement remain exclusively tax residents of Spain under the special provision.

In 5 key points

How it affects those involved

Spanish nationals who relocate to Gibraltar post-agreement remain subject to Spanish tax residency rules.

Lifecycle

2026-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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