Gibraltar & The Treaty — The Reading RoomGibraltar and the treaty, in plain wordsDescribe a project or plan. The page lists the treaty provisions that may apply, including state aid rules, each quoted and cited.
The 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.
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A checklist tied to the texts. Not legal advice. A lawyer should review anything it flags.
State aid: conditions in Articles 201 to 207
Where 's State aid chapter applies, what is excepted, and what a Party must do about State aid it grants or maintains.The treatyThe Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part. It was signed in Brussels on 14 July 2026.
This Chapter and Annex 18 shall apply to state aid granted by the United Kingdom, in respect of Gibraltar, to one or more economic actors that:
produce, transform or supply goods and the aid has, or could have, an effect on trade or investment between the Union and Gibraltar; or
This Chapter and Annex 18 shall apply to state aid granted by the United Kingdom, in respect of Gibraltar, to one or more economic actors that:
are engaged in the provision of services insofar as the aid has, or could have, an effect on trade in goods or investment between the Union and Gibraltar.
This Chapter shall not apply to State aid:
covered by Part IV of or Annex 2 to the Agreement on Agriculture, contained in Annex 1A to the Agreement establishing the World Trade Organization, done at Marrakesh on 15 April 1994 (the "WTO Agreement");
This Chapter shall not apply to State aid:
related to trade in fish and fish products; or
This Chapter shall not apply to State aid:
related to the audio-visual sector.
With respect to any State aid granted or maintained within its territory, each Party shall within six months from the granting of the State aid make publicly available, on an official website or a public database, the following information:
the legal basis and policy objective or purpose of the State aid;
With respect to any State aid granted or maintained within its territory, each Party shall within six months from the granting of the State aid make publicly available, on an official website or a public database, the following information:
the name of the recipient of the State aid where available;
With respect to any State aid granted or maintained within its territory, each Party shall within six months from the granting of the State aid make publicly available, on an official website or a public database, the following information:
the date of the grant of the State aid, the duration of the State aid and any other time limits attached to the State aid; and
With respect to any State aid granted or maintained within its territory, each Party shall within six months from the granting of the State aid make publicly available, on an official website or a public database, the following information:
the amount of the State aid or the amount budgeted for the State aid.
For State aid in the form of tax measures, information shall be made public within one year from the date the tax declaration is due. The transparency obligations for State aid in the form of tax measures concern the same information as listed in paragraph 1, except for the information required under point (d) of that paragraph, which may be provided as a range.
Each Party shall ensure that economic actors use State aid only for the specific purpose for which it is granted.
Each Party shall ensure that any intended measure to grant or alter State aid is notified to their respective independent authority or body and that such intended measure is not put into effect before the independent authority or body has authorised it.
A Party may exempt certain categories of State aid from the obligations laid down in paragraph 2, provided that such exemptions are transparent and based on objective criteria such as, but not limited to, the size of the beneficiaries and quantitative thresholds. In the case of the United Kingdom, in respect of Gibraltar, such exemptions shall comply with Annex 18.
Paragraph 2 of this Article shall not apply to any intended measure to grant or alter state aid referred to in Article 201 by an Act of the Gibraltar Parliament. The United Kingdom, in respect of Gibraltar, shall ensure that any such intended measure is notified to its independent authority or body. The United Kingdom, in respect of Gibraltar, shall ensure that its independent authority or body has the power to issue an opinion on any such intended measure. The United Kingdom, in respect of Gibraltar, shall have regard to such an opinion and, where applicable, propose amendments to the Act in question for the Gibraltar Parliament to consider.
Without prejudice to paragraph 3, each Party shall ensure that, provided that an interested party has challenged a decision of that Party to grant State aid before a court or a tribunal within the relevant time period, in accordance with that Party's State aid control system, recovery may be ordered if a court or tribunal of that Party makes a finding of a material error of law or fact, in that:
a measure constituting State aid was not treated by the granting authority as a State aid;
Without prejudice to paragraph 3, each Party shall ensure that, provided that an interested party has challenged a decision of that Party to grant State aid before a court or a tribunal within the relevant time period, in accordance with that Party's State aid control system, recovery may be ordered if a court or tribunal of that Party makes a finding of a material error of law or fact, in that:
the granting authority has not complied with the relevant State aid control system that binds it; or
Without prejudice to paragraph 3, each Party shall ensure that, provided that an interested party has challenged a decision of that Party to grant State aid before a court or a tribunal within the relevant time period, in accordance with that Party's State aid control system, recovery may be ordered if a court or tribunal of that Party makes a finding of a material error of law or fact, in that:
the granting authority has, by deciding to grant that State aid, acted outside the scope of its powers or misused those powers in accordance with this Chapter.
Each Party shall suspend payment of any new State aid to a beneficiary until the State aid granted to that beneficiary, in respect of which an order for recovery has been made, has been fully recovered, including any recovery interests due.
The right to live in Gibraltar: Article 45
What proves a legal right to reside in Gibraltar, and the limits the treaty sets on identity cards and residence permits issued there.
A legal right to reside in Gibraltar shall be proven on the basis of a person holding a valid identity card or residence permit issued in Gibraltar by the competent authorities of the United Kingdom, in respect of Gibraltar, and subject to the conditions set out in this Article.
The United Kingdom, in respect of Gibraltar, shall ensure that any identity card or residence permit issued in Gibraltar is issued only to a person who meets the conditions for entitlement to such identity card or residence permit set out in the legislation in force on the date of entry into force of this Agreement.
The United Kingdom, in respect of Gibraltar, shall inform the Cooperation Council whenever changes are proposed to be made to the conditions in the legislation referred to in paragraph 2 after the date of entry into force of this Agreement. The Cooperation Council shall, within one month of being so informed, provide its opinion on whether or not such changes are compatible with this Agreement. Such changes shall not, in any event, make it possible for a person to be able to obtain:
an identity card issued in Gibraltar, on the basis of prior residence in Gibraltar, unless they have been resident in Gibraltar for a continuous period of at least 10 years immediately prior to the date of application for the card; or
The United Kingdom, in respect of Gibraltar, shall inform the Cooperation Council whenever changes are proposed to be made to the conditions in the legislation referred to in paragraph 2 after the date of entry into force of this Agreement. The Cooperation Council shall, within one month of being so informed, provide its opinion on whether or not such changes are compatible with this Agreement. Such changes shall not, in any event, make it possible for a person to be able to obtain:
a residence permit issued in Gibraltar unless they are able to demonstrate a genuine connection with Gibraltar.
The condition in point (b) of paragraph 4 shall be established on the basis of a person being able to demonstrate actual and regular physical presence in Gibraltar over an appropriate period of time or on the basis of other objective and verifiable criteria.
The conditions for entitlement to an identity card issued by the competent authorities of the United Kingdom, in respect of Gibraltar, on a basis other than prior residence as well as the condition for entitlement to a residence permit referred to in point (b) of paragraph 4 shall not be met:
on the basis of predetermined investments having been made in Gibraltar's economy or real estate; or
The conditions for entitlement to an identity card issued by the competent authorities of the United Kingdom, in respect of Gibraltar, on a basis other than prior residence as well as the condition for entitlement to a residence permit referred to in point (b) of paragraph 4 shall not be met:
as a result of any predetermined financial payments having been made to the Gibraltar authorities.
Residence permits issued to persons who no longer meet the conditions in point (b) of paragraph 4 shall be withdrawn.
Tax residence under the 2019 tax agreement: Article 2
The circumstances the 2019 tax agreement lists for deciding where a person, or a company or other entity, is tax resident when two places claim it.
For the purposes of this Agreement, the Parties agree that:
Natural persons shall be tax resident in Spain or in Gibraltar in accordance with their domestic law, including rules regarding the issuance of tax certificates confirming residency and subject to the following rules only in cases of tax residency conflicts;
Where by reason of the provisions in paragraph (1)(a) natural persons are resident of both Parties then their status shall be determined as follows:
Natural persons shall be tax resident only in Spain when any of the following circumstances exist:
They spend over 183 overnight stays of the calendar year in Spain. In determining the count of overnight stays, sporadic absences in neither Spain nor Gibraltar shall be added to the time where these individuals spend the majority of their overnight stays;
Where by reason of the provisions in paragraph (1)(a) natural persons are resident of both Parties then their status shall be determined as follows:
Natural persons shall be tax resident only in Spain when any of the following circumstances exist:
In the event that, pursuant to the Spanish tax legislation, their spouse (from whom they are not legally separated) or the natural person with whom a similar relationship has been established, and/or any dependent ascendants or descendants, resides or reside habitually in Spain;
Where by reason of the provisions in paragraph (1)(a) natural persons are resident of both Parties then their status shall be determined as follows:
Natural persons shall be tax resident only in Spain when any of the following circumstances exist:
The only permanent home at their disposal is in Spain; or
Where by reason of the provisions in paragraph (1)(a) natural persons are resident of both Parties then their status shall be determined as follows:
Natural persons shall be tax resident only in Spain when any of the following circumstances exist:
Two thirds of their net assets, determined pursuant to Spanish Tax legislation, whether held directly or indirectly, are located in Spain;
Where by reason of the provisions in paragraph (1)(a) natural persons are resident of both Parties then their status shall be determined as follows:
When the provisions of paragraph (1)(b)(i) are not conclusive, natural persons shall be considered tax residents only in Spain, unless they are able to provide reliable evidence that they have a permanent home for their exclusive use in Gibraltar and remain in Gibraltar over 183 days;
The following special rules for determining residency shall be applied in all cases without prejudice to the criteria set forth in the preceding paragraphs:
Spanish nationals who move their residency to Gibraltar after the date on which this Agreement is signed shall in all cases only be considered tax residents of Spain;
The following special rules for determining residency shall be applied in all cases without prejudice to the criteria set forth in the preceding paragraphs:
Non-Spanish nationals who provide proof of their new residency in Gibraltar shall not lose tax residency in Spain. This rule shall apply in the tax period in which the change of residency is made and during the four subsequent tax years. This paragraph shall not apply to non-Spanish nationals that spend less than one complete tax year in Spain or registered Gibraltarians that spend less than 4 years in Spain;
For the purposes of this Agreement, the Parties agree that:
Gibraltar's special tax residency schemes for High Net Worth Individuals (HNWI), Category 2 Individuals (Cat 2), High Executive Possessing Specialist Skills (HEPSS) or any other equivalent scheme that may be created in the future, shall not of itself, constitute proof of tax residency in Gibraltar for the purposes of this Agreement.
The following rules for determining tax residency apply:
Legal persons, entities and other legal structures or arrangements, established and managed in Gibraltar, or governed by its legislation, shall be considered to have residency only in Spain when any of the following circumstances exist:
The majority of the assets, whether directly or indirectly owned, are located in Spain or consist of rights that may or must be exercised in Spain;
The following rules for determining tax residency apply:
Legal persons, entities and other legal structures or arrangements, established and managed in Gibraltar, or governed by its legislation, shall be considered to have residency only in Spain when any of the following circumstances exist:
The majority of the income accrued in a calendar year derives from sources in Spain, pursuant to article 13 of the codifying legislation of the Non-resident Income Tax Act of the Spanish tax legislation as may be amended from time to time;
The following rules for determining tax residency apply:
Legal persons, entities and other legal structures or arrangements, established and managed in Gibraltar, or governed by its legislation, shall be considered to have residency only in Spain when any of the following circumstances exist:
The majority of the natural persons in charge of effective management are tax resident in Spain;
The following rules for determining tax residency apply:
Legal persons, entities and other legal structures or arrangements, established and managed in Gibraltar, or governed by its legislation, shall be considered to have residency only in Spain when any of the following circumstances exist:
The majority of the interests in the capital or equity, voting or profit-sharing rights are under the direct or indirect control of either natural persons who are tax residents in Spain or legal persons, entities and other legal structures or arrangements linked to tax residents in Spain;
Details below.
It finds provisions that use the same words as your description, in the treaty and its annexes and protocols, the 2019 tax agreement, the Concordat and the ’s declaration. It lists them by closeness of match. Each shows its words, its place in the texts, a link, and the words of your description that brought it up.The EUThe European Union (EU). The treaty also names the European Atomic Energy Community (Euratom), a separate body run alongside it.
It matches words. It does not read a plan as a lawyer does. It can list a provision that does not apply and miss one that does. It does not say whether a project is lawful, compliant or allowed. It uses no AI on this page, in English. The same words give the same answer.
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