International Agreement on taxation and protection of financial interests between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland in relation to Gibraltar
In the BOE of March 13, 2021, the International Agreement on taxation and protection of financial interests between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland in relation to Gibraltar is published, made ad referendum in Madrid and London on March 4, 2019.
This agreement establishes criteria to determine the tax residence of natural and legal persons from Spain and Gibraltar and establishes reinforced administrative cooperation with a view to exchanging information.
Acuerdo Internacional en materia de fiscalidad y protección de los intereses financieros entre el Reino de España y el Reino Unido de Gran Bretaña e Irlanda del Norte
en relación con Gibraltar, hecho ad referendum en Madrid y Londres el 4 de marzo de 2019