International Agreement Overview
INTERNATIONAL AGREEMENT ON TAXATION AND THE PROTECTION OF FINANCIAL INTERESTS BETWEEN THE KINGDOM OF SPAIN AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND REGARDING GIBRALTAR
The Spanish Government has approved an International Agreement on taxation and protection of financial interests between Spain and the United Kingdom in relation to Gibraltar.
Throughout 2018, within the framework of the withdrawal process of the United Kingdom from the European Union, Spain has negotiated with the United Kingdom an International Agreement on taxation and protection of financial interests in relation to Gibraltar. These negotiations culminated on March 1 2019 with the agreement of reference with the main objective to establish clear rules to resolve conflicts regarding tax residence of individuals and avoid the use of companies, subject to the tax regime of Gibraltar, by tax residents in Spain or for the realisation of economic activities in Spain.
The Agreement was signed “ad referendum” in Madrid and London on March 4 2019 and has the status of an International Treaty. This is the first Treaty signed by Spain with the United Kingdom over Gibraltar since the Treaty of Utrecht in 1713.
You can find further information of the International Agreement (including a summary) by clicking on the following links:
Full Text of the Treaty
Summary of the Treaty
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