Gibraltar & The Treaty — The Reading RoomGibraltar and the treaty, in plain wordsThe English texts come from the official English versions published by the European Union (EU) on EUR-Lex, the United Kingdom (UK) on GOV.UK and UK Parliament, and Gibraltar (the Acts and legal notices that change Gibraltar's law for the treaty, from Gibraltar Laws and the Gibraltar Gazette, and Gibraltar Parliament records: Hansard, Bills and Command Papers), plus HM Government of Gibraltar and European Commission press releases where a statement is quoted. Where a text exists only in Spanish (BOE), we quote it in Spanish and say so, and any translation beside it is ours.
Last checked: 29 October 2026
As at 29 October 2026. Every date has its official source below; a date no official text supports is left out and listed.
| 14 July 2026 | The United Kingdom (UK) and the European Union (EU) signed the treaty in Brussels. DoneOfficial sources (title, number, date, exact line)DONE at Brussels on the fourteenth day of JulyUK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, final provisions, closing formula with the formal signature of the Treaty governing Gibraltar's future relationship with the European Union.HM Government of Gibraltar, press release 557/2026, 14 July 2026, "UK and EU Sign Historic Treaty on Gibraltar's Future Relationship with the EU", press release 557/2026 |
| From 15 July 2026 | The treaty began to apply provisionally at midnight at the end of 14 July 2026. For the treaty's own references to "entry into force", Article 336(4) reads them as this date. Applies nowOfficial sources (title, number, date, exact line)It enters into provisional application at midnight tonightHM Government of Gibraltar, press release 557/2026, 14 July 2026, "UK and EU Sign Historic Treaty on Gibraltar's Future Relationship with the EU", press release 557/2026 after the Treaty on Gibraltar and the European Union was provisionally applied on 15 July 2026.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 The Parties may agree to provisionally apply this Agreement from a date prior to the day referred to in paragraph 1 of this ArticleUK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 336(2) references in this Agreement to "the date of entry into force of this Agreement" or to "the entry into force of this Agreement" as references to the date from which this Agreement is provisionally applied.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 336(4) |
The Spanish side: the Spanish version of the treaty says that from the date of provisional application the references to the date of entry into force are read as that date. Spain's Foreign Ministry says the treaty was signed in Brussels on 14 July 2026 and applies from the next day, 15 July, and that one formal step remains, ratification by the European Parliament. The Spanish Tax Agency (AEAT) note of 6 April 2026 says provisional application had been put back to 15 July; its page of 14 July writes "entra en vigor" (enters into force), while this page uses the treaty's own words, provisional application. Official sources (title, number, date, exact passage)A partir de la fecha de la aplicación provisional del presente Acuerdo, las Partes entenderán hechas a tal fecha las referencias hechas en el presente Acuerdo a la «fecha de entrada en vigor del presente Acuerdo» o a la «entrada en vigor del presente Acuerdo».Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 336(4) El Acuerdo entre la Unión Europea y Reino Unido respecto de Gibraltar se ha firmado oficialmente en Bruselas este martes 14 de julio, donde ha tenido lugar la celebración del acto de su entrada en vigor, y se aplicará desde mañana, día 15. Esto significa que despliega todos sus efectos en la práctica y solo queda pendiente un trámite formal: la ratificación por el Parlamento Europeo.Ministerio de Asuntos Exteriores, Unión Europea y Cooperación, Exteriores Explica, «El Acuerdo con respecto a Gibraltar: cuándo se aplica y qué supone para España», 14 de julio de 2026, paragraph 1 se ha acordado posponer la aplicación provisional del Acuerdo entre la Unión Europea y el Reino Unido con respecto a Gibraltar hasta el próximo 15 de julio.AEAT, Novedades de Aduanas 2026, «Prórroga de la aplicación provisional del Acuerdo entre la Unión Europea y Reino Unido con respecto a Gibraltar», 06/abril/2026, paragraph 1 Se recuerda que el día 15 de julio entra en vigor el acuerdo UE Gibraltar.AEAT, Novedades de Aduanas 2026, «Entrada en vigor del acuerdo UE-Gibraltar», 14/julio/2026, paragraph 1 | |
| Transaction Tax: year 1 (15%) now; year 2 (16%) next; 17% after 24 months | The standard rate is 15% in year 1, 16% in year 2, and after 24 months 17% or the lowest rate any EU country applies at that time. The years count from the entry into force, which Article 336(4) reads as 15 July 2026. No official text we hold writes the calendar days on which the rate changes, so none is given here. Applies nowOfficial sources (title, number, date, exact line)in the period ending 12 months following the entry into force of the TGEU (year 1): 15%.Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar, Schedule 2, paragraph 3(1)(a) and ending 24 months following the entry into force of the TGEU (year 2): 16%.Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar, Schedule 2, paragraph 3(1)(b) after 24 months following the entry into force of the TGEU: 17% or such rate as may be the lowest applied by any Member State at that time.Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar, Schedule 2, paragraph 3(1)(c) Year 1 Year 2 Year 3 15 % 16 % 17 % (or such rate as may be the lowest applied by any Member State at that time)UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 24, Article 2(3)(a), table |
The Spanish side: the Spanish version of the treaty has the table 15% in year 1, 16% in year 2, and 17% (or the lowest rate any EU country applies at that time) in year 3, and the Spanish Tax Agency (AEAT) says the same: 15% the first year, 16% the second, and 17% or the lowest applicable rate in an EU country from the third. Spain's Foreign Ministry says convergence is completed within three years. None of them gives calendar days: no official source found for the days. Official sources (title, number, date, exact passage)Año 1 Año 2 Año 3 15 % 16 % 17 % (o el tipo impositivo que sea el más bajo aplicado por cualquier Estado miembro en ese momento)Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 24, Article 1(3)(a), table en los que se aplicará un 15% el primer año, un 16% el segundo y un 17% o el tipo más bajo aplicable en ese momento en un Estado miembro a partir del terceroAEAT, Acuerdo Gibraltar, «Detalles del Acuerdo» (page fetched 24 Oct 2026), section «Fiscalidad indirecta en Gibraltar» Gibraltar aplicará un impuesto indirecto equivalente al IVA, comenzando en un 15% desde la entrada en vigor del tratado y completando la convergencia en un plazo de tres años.Ministerio de Asuntos Exteriores, Unión Europea y Cooperación, Exteriores Explica, «El Acuerdo con respecto a Gibraltar: cuándo se aplica y qué supone para España», 14 de julio de 2026, section «Convergencia en materia de impuestos» | |
| 15 July to 12 October 2026 (Deductions Rules); extensions by the Minister | Certified retail and wholesale businesses could deduct from their assessable profits the difference between the Transaction Tax paid and the import duty that would otherwise have been payable, where the tax is higher, in the 90 days that begin on the Implementation Date; the deduction is capped at 50% of the tax paid in the previous period. Food, drink and grocery, tobacco, wine and spirits, fuel and vehicle businesses are excluded. A business also had to be up to date with its tax, PAYE and social insurance on 15 July 2026, or become so within 30 days with the written approval of the Commissioner of Income Tax, and every deduction has to meet the de minimis state aid rules. The Government's release says that period ends on 12 October 2026. The Minister may extend it by a further 90 days by Gazette notice. We hold no extension notice, so we cannot say whether one was made. Period endedOfficial sources (title, number, date, exact line)within the period of 90 days beginning on the Implementation DateGibraltar Legal Notice 2026/338, Transaction Tax (Deductions) Rules 2026, rule 4(1) Eligible businesses may claim a deduction against their assessable profits equal to the difference between the transaction tax paid in that period and the import duty that would otherwise have been payable, where transaction tax is higher.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 The deduction is capped at 50% of the tax paid in the preceding accounting period or year of assessmentHM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 The relief is available to retail and wholesale businesses certified by the Office of Fair Trading, excluding those principally selling food, beverages and household grocery products, tobacco, wine or spirits, fuel or vehicles.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 Businesses must also have been compliant with their tax, PAYE and social insurance obligations on 15 July 2026, or become compliant within 30 days of the Rules coming into force with the written approval of the Commissioner of Income Tax.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 all deductions must comply with the de minimis state aid rules under the Treaty on Gibraltar and the European Union Act 2026.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 which ends on 12 October 2026.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026 The Minister may extend the 90-day period referred to in rule 4(1) by a further 90 days by Notice in the Gazette if advised to do so by an independent committeeGibraltar Legal Notice 2026/338, Transaction Tax (Deductions) Rules 2026, rule 5(1) dated 17 September 2026, commencement 23 September 2026.Gibraltar Legal Notice 2026/338, Transaction Tax (Deductions) Rules 2026, header |
| Grace period, 2 months: goods already moving when the treaty started | The treaty rules (transit, Transaction Tax, EU standards) do not apply to goods whose movement to Gibraltar started before the entry into force and ended after it. This lasts 2 months, after which the goods may be sold only if they comply with EU standards. The Consolidated FAQ counts from 15 July 2026 and says the operator must prove the movement started earlier. Counted from 15 July 2026 the 2 months have ended; no official text we hold writes the calendar day. Grace periodOfficial sources (title, number, date, exact line)The treaty (transit regime, transaction tax and compliance with EU standards) will not apply to goods the movement of which to Gibraltar started before the entry into force of the treaty and ended thereafter.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 This exemption applies for 2 months.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 After the 2 months, such goods can only be sold in Gibraltar if they comply with EU standards.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 The treaty will not apply to goods the movement of which starts before 15 July 2026 and arrive in Gibraltar on or after that date.HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in transit at the start The burden of demonstrating that the movement started before this date will be on the operator.HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in transit at the start are taken to refer to 10 April 2026 which is the expected date for the entry into force of the treatyHM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 |
| Grace period, 2 months after 15 July 2026: goods in a bonded warehouse; 30 days: temporary storage | Goods that were in a bonded warehouse before the start may stay under the old Gibraltar law if they are discharged within 2 months after 15 July 2026. Temporary storage must end within 30 days of the goods being placed in it. The treaty applies to the release for free circulation and to any re-export. Counted from 15 July 2026 the 2 months have ended; no official text we hold writes the calendar day. Grace periodOfficial sources (title, number, date, exact line)within a period of 2 months after 15 July 2026 or the temporary storage ends within a period of 30 days after the goods were placed in temporary storageHM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in a bonded warehouse The treaty shall, however, apply to the release for free circulation, discharge of the special procedure and any re-export from Gibraltar of such goods.HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in a bonded warehouse |
| Grace period, 3 months: goods already on the market in Gibraltar; project exemption certificates | Goods already on the market in Gibraltar before the start need not meet EU standards for 3 months after the entry into force, and after that cannot be sold if they do not. An import-duty exemption certificate keeps its effect for its own duration or 3 months after the entry into force, whichever is earlier. The notice was issued on 2 February 2026 before the treaty text; it counted from 10 April 2026, then the expected date. Article 336(4) reads "entry into force" as 15 July 2026, and counted from that day the 3 months have ended, but no official text we hold says so or writes the day. Grace periodOfficial sources (title, number, date, exact line)shall, for a period of 3 months after the entry into force of the treaty, not be subject to the obligation to be compliant with EU standards.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 After that period, they cannot be sold in Gibraltar if they are not EU compliant.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 This exemption applies for the duration of the certificate or for 3 months after the entry into force of the treaty, whichever is earlier.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 for the duration of the certificate or for 3 months after the entry into force of the treaty, whichever is earlier.HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, TAX-07 are taken to refer to 10 April 2026 which is the expected date for the entry into force of the treatyHM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026 references in this Agreement to "the date of entry into force of this Agreement" or to "the entry into force of this Agreement" as references to the date from which this Agreement is provisionally applied.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 336(4) |
The Spanish side: the Spanish version of the treaty says: the rules on goods do not apply to goods whose movement began before entry into force and ended after it, and that exception stops applying two months after entry into force; the treaty's indirect-tax provisions do not apply to goods covered by an import-duty exemption certificate issued before entry into force under the 2017 Gibraltar tariff regulations, for the certificate's duration or three months from entry into force, whichever is shorter, provided the UK, for Gibraltar, has given the EU authorities copies of the current certificates with the quantities of the goods imported in the last three years, and the quantities imported are proportionate to the projects the certificate refers to; goods legally marketed in Gibraltar before entry into force are not subject to the treaty's product requirements for three months from that date; and goods in temporary storage or in a special customs procedure begun under the old law stay under that law if the procedure is not completed, and at the latest two months after entry into force (for temporary storage, until the legal period for it ends). Counting entry into force as 15 July 2026, these periods have ended; no official text we hold writes the calendar day: no official source found for the day. Official sources (title, number, date, exact passage)El presente título no se aplicará a las mercancías cuya circulación se iniciara antes de la entrada en vigor del presente Acuerdo y terminara después de dicha entrada en vigor.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(1) Las disposiciones del presente Acuerdo relativas a los impuestos indirectos no se aplicarán a las mercancías para las que exista un certificado de exención de los derechos de importación emitido antes de la entrada en vigor del presente Acuerdo por el Reino Unido, respecto a Gibraltar, en virtud del artículo 8 de la parte 3 del Reglamento integrado de aranceles de Gibraltar de 2017 (Gibraltar Integrated Tariff Regulations 2017), en la medida en que se establece en el apartado 4 del presente artículo, siempre que el Reino Unido, respecto a Gibraltar, haya facilitado a las autoridades competentes dentro de la Unión copias de tales certificados vigentes, junto con la información pertinente sobre la cantidad de las mercancías correspondientes importada durante los tres últimos años, en su caso. Las cantidades de mercancías que se importen deberán ser proporcionadas a los proyectos pertinentes a los que se refiera el certificado.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(2) El apartado 1 dejará de aplicarse dos meses después de la entrada en vigor del presente Acuerdo. El apartado 2 se aplicará durante un período que no podrá superar la duración del certificado de que se trate o durante un período de tres meses a partir de la entrada en vigor del presente Acuerdo, si este fuera más breve.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(4) Las mercancías que se comercializaran de manera legal en Gibraltar antes de la fecha de entrada en vigor del presente Acuerdo no estarán sujetas a los requisitos establecidos en el artículo 256 durante un período de tres meses a partir de dicha fecha.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(5) seguirán estando sujetas a dicha legislación tal como era en la fecha de entrada en vigor del presente Acuerdo, siempre que: a) las mercancías no hayan ultimado los regímenes especiales, y a más tardar dos meses después de la entrada en vigor del presente Acuerdo; o b) el depósito temporal no haya finalizado, y a más tardar al final del plazo legal para el depósito temporal fijado en la citada legislación.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 270(1) | |
| 31 December 2026: UK access for Gibraltar financial services (may be extended) | Firms may passport between the UK and Gibraltar under a transitional arrangement until 31 December 2026. The regulator says this date may be extended while the permanent Gibraltar Authorisation Regime is arranged. Our copy of the page was last updated on 19/12/2025, so check the date before you rely on it. This is a UK arrangement, not part of the treaty. Coming Q15: What stays the same (tax, law, services, financial services, sovereignty, laws and courts)Official sources (title, number, date, exact line)Passporting is no longer available except for firms that wish to passport between the UK and Gibraltar until 31 December 2026.Financial Conduct Authority (UK), "Passporting between the UK and Gibraltar", page last updated 19/12/2025 (our copy fetched 28 Sep 2026), FCA page This is a transitional arrangement until 31 December 2026 . (Please note, this date may be extended to allow for the permanent arrangement of the Gibraltar Authorisation Regime.)Financial Conduct Authority (UK), "Passporting between the UK and Gibraltar", page last updated 19/12/2025 (our copy fetched 28 Sep 2026), FCA page |
| 13 August 2026: Frontier Workers Regulations in operation | The TGEU Implementation (Frontier Workers) Regulations 2026 () began on 13 August 2026. Applies nowOfficial sources (title, number, date, exact line)Commencement 13.8.2026Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, Legal Notice 2026/319, header |
The Spanish side: we have no Spanish line on these. The Deductions Rules, the Residency Regulations and the Frontier Workers Regulations are Gibraltar legislation, and UK access for financial services is a UK arrangement; our judgement is that Spain's rules do not apply to them, and we found no Spanish text on them: no official source found. No official source found for this line. | |
No official form listed for this answer.
For a business that brings goods into Gibraltar or sells them there. Tick each item as you do it.
Only businesses that will be importing goods (and paying transaction tax from their own account) require the registrations and are encouraged to make both of these applications as soon as possible.HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
Where a customs agent is completing the customs formalities, and paying the relevant taxes and duties from their own account, on behalf of a Gibraltar business, the Gibraltar business will not require an EORI/NIF.HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
Applications for both can be submitted through a single registration process, either online or in person at any Administration or Delegation of the Spanish Tax Agency (AEAT).HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
The Spanish side: an office of the Spanish Tax Agency (AEAT) in Andalucía has published instructions saying that the EORI needs a NIF issued by the AEAT and that both are requested in one application, online or in person at any AEAT office. The AEAT also advises Gibraltar operators to act through a customs representative in Spain, among other reasons because the representative can use the AEAT electronic office. For re-exports from Gibraltar by sea or air, the AEAT tutorial says the exporter must have a NIF and an EORI unless acting through an indirect representative.
Para obtener el EORI es necesario disponer de un NIF emitido por la AEAT. Para simplificar el proceso, el EORI se tramitarán en la misma solicitud del NIF, por lo que deberá presentar un único registro con la siguiente documentación:AEAT, Delegación Especial de Andalucía, Ceuta y Melilla, «Solicitud del EORI» (undated; published on gibraltar.gov.gi; our copy retrieved 6 Oct 2026), page 1
La presentación del registro se puede realizar por las dos vías disponibles para solicitar el NIF de acuerdo con las instrucciones de los apartados siguientes: - Vía telemática - Presencial en cualquier Administración o Delegación de la Agencia TributariaAEAT, Delegación Especial de Andalucía, Ceuta y Melilla, «Solicitud del EORI» (undated; published on gibraltar.gov.gi; our copy retrieved 6 Oct 2026), page 1
Sí. De hecho, se aconseja que los operadores gibraltareños actúen a través de representante aduanero en España, entre otros motivos, por el hecho de que pueden acceder a la Sede Electrónica a través de Cl@ve PIN y certificado digital, lo cual, facilita las gestiones o la comunicación con las autoridades aduaneras españolas que están integradas dentro de la Agencia Estatal de Administración Tributaria (AEAT).AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), first answer
El exportador debe tener NIF y EORI, salvo que actúe mediante representante indirecto.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.2.2, rules for re-export by sea or air
This includes the establishment of a company acting as a Global Guarantor for all traders in Gibraltar, ensuring that guarantee requirements do not present a barrier to participation in customs procedures under the Treaty arrangements.HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
The Spanish side: see the Q5 line: the Spanish Tax Agency (AEAT) has eased for now the need to name the guarantor's representative in Gibraltar, and requires a guarantee for goods going to a customs warehouse. It mentions no Global Guarantor: no official source found.
se considerará suficiente, con carácter temporal, que Gibraltar figure entre los territorios cubiertos por la garantía de tránsito, sin que resulte necesaria una mención específica al representante en el texto del aval.Agencia Tributaria (AEAT), Novedades de Aduanas 2026, «Garantías de tránsito en el marco del Acuerdo UE-Reino Unido en relación con Gibraltar», 01/julio/2026 (page updated 02/julio/2026), paragraph 1
Se exige garantía al estar ante un régimen de deuda potencial.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1, rules for regime 71 (customs warehouse)
T1GI – Transit process covering the movement from the DCP to Gibraltar of non-EU GoodsHM Customs Gibraltar, Guidance Document "Goods Transit Process" (Transit GN; undated; our copy retrieved 6 October 2026), Transit GN, 1.2 Definitions
T2GI - Transit process covering the movement from the DCP to Gibraltar of goods of EU originHM Customs Gibraltar, Guidance Document "Goods Transit Process" (Transit GN; undated; our copy retrieved 6 October 2026), Transit GN, 1.2 Definitions
The Spanish side: for EU goods, the Spanish Tax Agency (AEAT) requires an export declaration at a customs authority in the EU; the exit customs post must always be a designated customs post (La Línea, Algeciras or Sagunto), and the goods wait there for the T2GI. For non-EU goods, the import declaration (H1) is made at the post, and the H1 is not released until the T1GI covering the road to Gibraltar is presented.
Las mercancías despachadas a libre circulación en la UE con destino Gibraltar deberán ser objeto de una declaración de exportación presentada ante una autoridad aduanera de cualquier EM de la UE.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.1
La aduana de salida siempre deberá ser DCP cuando el destino de la exportación sea Gibraltar.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.1
Aduanas de Salida (en todo caso será un DCP): La Linea carretera (ES001167), Algeciras marítimo (ES001131) o Sagunto (ES004621)AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1, specifications of the export declarations
Las mercancías procedentes de territorios terceros con destino Gibraltar deberán ser objeto de una declaración de importación (H1) en el DCP.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1
No se dará el levante al H1 hasta que se presente el T1GI subsiguiente que ampare la circulación de la mercancía desde el DCP a GIB.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1
in the period ending 12 months following the entry into force of the TGEU (year 1): 15%.Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar, Schedule 2, paragraph 3(1)(a)
and ending 24 months following the entry into force of the TGEU (year 2): 16%.Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar, Schedule 2, paragraph 3(1)(b)
after 24 months following the entry into force of the TGEU: 17% or such rate as may be the lowest applied by any Member State at that time.Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar, Schedule 2, paragraph 3(1)(c)
The Spanish side: for non-EU goods going to Gibraltar, the Spanish import declaration (H1) carries only the customs debt, not Spanish VAT or excise duty; the Spanish Tax Agency (AEAT) says the indirect tax is covered in the T1GI. The standard Transaction Tax rate itself is set in the treaty: see the K line, where the Spanish version of the treaty gives 15%, 16% and 17% (or the lowest EU rate) by year.
No se declara el IVA en declaraciones con destino Gibraltar, solo la deuda aduanera. Tampoco los II.EE. La fiscalidad indirecta se cubre en el T1GI.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1, specifications of the H1
Año 1 Año 2 Año 3 15 % 16 % 17 % (o el tipo impositivo que sea el más bajo aplicado por cualquier Estado miembro en ese momento)Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 24, Article 1(3)(a), table
Eligible businesses may claim a deduction against their assessable profits equal to the difference between the transaction tax paid in that period and the import duty that would otherwise have been payable, where transaction tax is higher.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026
The relief is available to retail and wholesale businesses certified by the Office of Fair Trading, excluding those principally selling food, beverages and household grocery products, tobacco, wine or spirits, fuel or vehicles.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026
Businesses must also have been compliant with their tax, PAYE and social insurance obligations on 15 July 2026, or become compliant within 30 days of the Rules coming into force with the written approval of the Commissioner of Income Tax.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026
all deductions must comply with the de minimis state aid rules under the Treaty on Gibraltar and the European Union Act 2026.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026
The deduction is capped at 50% of the tax paid in the preceding accounting period or year of assessmentHM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026
which ends on 12 October 2026.HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026
The Minister may extend the 90-day period referred to in rule 4(1) by a further 90 days by Notice in the Gazette if advised to do so by an independent committeeGibraltar Legal Notice 2026/338, Transaction Tax (Deductions) Rules 2026, rule 5(1)
The Spanish side: we have no Spanish line on this: the relief is Gibraltar legislation; our judgement is that Spain's rules do not apply to it, and we found no Spanish text on it: no official source found.
No official source found for this line.
After the 2 months, such goods can only be sold in Gibraltar if they comply with EU standards.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026
shall, for a period of 3 months after the entry into force of the treaty, not be subject to the obligation to be compliant with EU standards.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026
After that period, they cannot be sold in Gibraltar if they are not EU compliant.HM Government of Gibraltar, Technical Notice 63/2026, 2 February 2026, "Business community: transitional arrangements for goods under the treaty", Technical Notice 63/2026
within a period of 2 months after 15 July 2026 or the temporary storage ends within a period of 30 days after the goods were placed in temporary storageHM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in a bonded warehouse
The treaty shall, however, apply to the release for free circulation, discharge of the special procedure and any re-export from Gibraltar of such goods.HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in a bonded warehouse
The treaty will not apply to goods the movement of which starts before 15 July 2026 and arrive in Gibraltar on or after that date.HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in transit at the start
references in this Agreement to "the date of entry into force of this Agreement" or to "the entry into force of this Agreement" as references to the date from which this Agreement is provisionally applied.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 336(4)
The Spanish side: see the K line on grace periods: the Spanish version of the treaty gives two months and three months from entry into force for these goods, and the movement already under way when the treaty began is excluded for two months. No Spanish text we hold writes the calendar day: no official source found for the day.
El presente título no se aplicará a las mercancías cuya circulación se iniciara antes de la entrada en vigor del presente Acuerdo y terminara después de dicha entrada en vigor.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(1)
El apartado 1 dejará de aplicarse dos meses después de la entrada en vigor del presente Acuerdo. El apartado 2 se aplicará durante un período que no podrá superar la duración del certificado de que se trate o durante un período de tres meses a partir de la entrada en vigor del presente Acuerdo, si este fuera más breve.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(4)
Las mercancías que se comercializaran de manera legal en Gibraltar antes de la fecha de entrada en vigor del presente Acuerdo no estarán sujetas a los requisitos establecidos en el artículo 256 durante un período de tres meses a partir de dicha fecha.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 269(5)
For a business in Spain or elsewhere in the EU that wants to provide services in Gibraltar.
Businesses established in Spain or elsewhere in the European Union therefore have no automatic right under the Treaty to enter Gibraltar and provide services but are able to but if they register and pay relevant corporation tax, PAYE and Social Insurance as appropriate.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
Working through a registered Gibraltar business using the Detached Worker regime.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 5
In most cases, the business must first establish or register its legal or trading structure and then submit a Business Application to the Office of Fair Trading.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
Working through a registered Gibraltar business using the Detached Worker regime.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 5
you must also register the following with the Department of Employment:Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any partner or self-employed worker providing services to the business;Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any employee taken on; andGuide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any working director of the company.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
The Spanish side: these steps are with the Gibraltar authorities; we found no Spanish official text that adds a step for a Spanish business: no official source found. For workers sent to Gibraltar, see the Q9 line (Spanish social security rules).
shall continue to be subject to the legislation of the Kingdom of Spain, where the employer normally carries out its activities in the Kingdom of Spain, or of the United Kingdom, in respect of Gibraltar, where the employer normally carries out its activities in Gibraltar, provided that: (a) the duration of such work does not exceed 24 months; (b) that person is not sent to replace another person; and (c) that person is resident in the Kingdom of Spain and returns at least once per week to the Kingdom of Spain if the person is posted to Gibraltar, or is resident in Gibraltar and returns at least once per week to Gibraltar if the person is posted to the Kingdom of Spain.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Protocol on Social Security Coordination, Article SSC.12 (Posted workers)
Businesses established in Spain or elsewhere in the European Union therefore have no automatic right under the Treaty to enter Gibraltar and provide services but are able to but if they register and pay relevant corporation tax, PAYE and Social Insurance as appropriate.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
The Spanish side: the 2019 Spain-UK tax agreement has rules to decide whether an individual is a tax resident of Spain or of Gibraltar where the person would be resident of both under national law. We hold no Spanish text on how a Spanish business is taxed in Spain on services supplied in Gibraltar: no official source found.
Las personas físicas se considerarán residentes fiscales de España o de Gibraltar de conformidad con su legislación interna, incluidas las normas relativas a la expedición de certificados fiscales que confirmen la residencia, y con sujeción a las normas que se exponen a continuación, únicamente en caso de conflicto por lo que respecta a la residencia fiscal.Acuerdo Internacional en materia de fiscalidad y protección de los intereses financieros entre el Reino de España y el Reino Unido (BOE-A-2021-3947), Spanish official text, Article 2(1)(a)
For an employer in Gibraltar.
Commencement 13.8.2026Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, Legal Notice 2026/319, header
you must also register the following with the Department of Employment:Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any partner or self-employed worker providing services to the business;Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any employee taken on; andGuide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any working director of the company.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
The Spanish side: no Spanish text: registration with the Department of Employment is a Gibraltar step: no official source found for a Spanish step.
No official source found for this line.
Union citizens living in a relevant Member State who pursue an activity as employed persons for an employer which normally carries out its activities in a relevant Member State and who are posted for a limited period by that emp loyer to Gibraltar to supply services that are both locally produced and consumed at the conti guous frontier zoneGibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, regulation 13(1) (the saved text has stray spaces inside some words; the quotation keeps them)
enter, leave and stay in Gibraltar without hind rance necessary for the supply of said services; andGibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, regulation 13(1)(a) (the saved text has a stray space inside the word "hindrance"; the quotation keeps it)
A Union citizen to whom this Protocol applies, who pursues an activity as an employed frontier worker in Gibraltar, for an employer which normally carries out its activities there, and who is sent by that employer to the Kingdom of Spain, to perform work on that employer's behalfUK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Protocol on Social Security Coordination, Article SSC.11(1)
shall continue to be subject to the legislation of the United Kingdom, in respect of Gibraltar, provided that:UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Protocol on Social Security Coordination, Article SSC.11(1)
(a) the anticipated duration of such work does not exceed 24 months; andUK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Protocol on Social Security Coordination, Article SSC.11(1)(a)
(b) that person is not sent to replace another detached worker.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Protocol on Social Security Coordination, Article SSC.11(1)(b)
The Spanish side: the treaty's social security protocol covers EU citizens living in Spain who work as frontier workers in Gibraltar, and says one sent by their Gibraltar employer to Spain stays under Gibraltar law if the work is expected to last no more than 24 months and the person is not sent to replace another detached worker. Posted workers are covered by a separate article (Q9 line).
Union citizens legally residing in the Kingdom of Spain who are or were subject to the legislation of the United Kingdom, in respect of Gibraltar, following the pursuance of an activity as a frontier worker in Gibraltar, as well as their family members and survivors residing in the Kingdom of Spain;UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Protocol on Social Security Coordination, Article SSC.3 (Persons covered), point (1)
A Union citizen to whom this Protocol applies, who pursues an activity as an employed frontier worker in Gibraltar, for an employer which normally carries out its activities there, and who is sent by that employer to the Kingdom of Spain, to perform work on that employer's behalf, shall continue to be subject to the legislation of the United Kingdom, in respect of Gibraltar, provided that: (a) the anticipated duration of such work does not exceed 24 months; and (b) that person is not sent to replace another detached worker.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Protocol on Social Security Coordination, Article SSC.11(1) (Detached frontier workers)
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