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V1310-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Spanish citizens moving to Gibraltar remain tax residents in Spain

A Spanish citizen asks whether a work transfer to Gibraltar would allow him to cease being a tax resident in Spain. The DGT responds that, under the Spain-UK International Agreement, he will be considered a tax resident exclusively in Spain.

In 5 key points

How it affects those involved

Spanish nationals relocating to Gibraltar remain subject to Spanish tax residency rules under the Spain-UK International Agreement.

Lifecycle

2022-06-09PublishedPublished 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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