Key dates and checklists

As at 29 October 2026. Every date has its official source below; a date no official text supports is left out and listed.

Left out: no official text supports it

• The calendar days on which the Transaction Tax rate moves from 15% to 16% and from 16% to 17%: no official text we hold writes them.
• The calendar day on which old residence permits end (the site's date table writes 15 July 2028; no official text we hold does).
• The calendar end days of the goods grace periods (15 September and 15 October 2026 are sometimes quoted; no official text we hold gives them).
• Any date on which the Minister extended the Deductions Rules period: no extension notice in our files.
• A start date for EES or ETIAS for visitors: no official text we hold gives one.
• The day on which the travellers' allowances stop applying: the Government's FAQ says after the first 3 years; no text gives a day.

For a business that brings goods into Gibraltar or sells them there. Tick each item as you do it.

• Decide who clears your goods. If your business imports and pays Transaction Tax from its own account, apply for the Spanish NIF and the EORI number (one registration process). If a customs agent clears the goods and pays from its own account, your business does not need them. Doing business across the frontier
  Official sources (title, number, date, exact line)

  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

  Read the official text

  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

  Read the official text

  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

  Read the official text

• 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.

  Official sources (title, number, date, exact passage)

  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

  Read the official text

  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 Tributaria

  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

  Read the official text

  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

• Find out what guarantee your goods need to move. The Government has announced a Global Guarantor company; how it works and what it costs is not in any official text we hold. Q5: Customs guarantees, the Global Guarantor and the reported 21% deposit Doing business across the frontier
  Official sources (title, number, date, exact line)

  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

  Read the official text

• 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.

  Official sources (title, number, date, exact passage)

  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)

• Choose the transit route: T2GI for goods of EU origin, T1GI for non-EU goods, from the designated customs post to Gibraltar. Doing business across the frontier
  Official sources (title, number, date, exact line)

  T1GI – Transit process covering the movement from the DCP to Gibraltar of non-EU Goods

  HM Customs Gibraltar, Guidance Document "Goods Transit Process" (Transit GN; undated; our copy retrieved 6 October 2026), Transit GN, 1.2 Definitions

  Read the official text

  T2GI - Transit process covering the movement from the DCP to Gibraltar of goods of EU origin

  HM Customs Gibraltar, Guidance Document "Goods Transit Process" (Transit GN; undated; our copy retrieved 6 October 2026), Transit GN, 1.2 Definitions

  Read the official text

• 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.

  Official sources (title, number, date, exact passage)

  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

• Price with the right Transaction Tax standard rate: 15% in year 1, 16% in year 2, 17% after 24 months.
  Official 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)

  Read the official text

  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)

  Read the official text

  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)

  Read the official text

• 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.

  Official sources (title, number, date, exact passage)

  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 (job ES1), 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

• Retailer or wholesaler: check whether you were certified by the Office of Fair Trading and claimed the deduction for the first 90 days (to 12 October 2026). The relief excludes businesses that mainly sell food, drink and grocery, tobacco, wine or spirits, fuel or vehicles, and is capped at 50% of the tax paid in the previous period. You also had to be up to date with your 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. Check the Gazette for any extension; we hold none. Doing business across the frontier
  Official sources (title, number, date, exact line)

  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

  Read the official text

  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

  Read the official text

  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

  Read the official text

  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

  Read the official text

  The deduction is capped at 50% of the tax paid in the preceding accounting period or year of assessment

  HM Government of Gibraltar, press release 692/2026, 23 September 2026, "Minister Arias-Vasquez Publishes Transaction Tax (Deductions) Rules 2026", press release 692/2026

  Read the official text

  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

  Read the official text

  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 committee

  Gibraltar Legal Notice 2026/338, Transaction Tax (Deductions) Rules 2026, rule 5(1)

  Read the official text

• The Spanish side: no line drafted: 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.

• Goods that were already moving to Gibraltar, or already on sale there, when the treaty began: the grace periods (2 and 3 months) have ended if counted from 15 July 2026. After them such goods can be sold only if they meet EU standards. Goods that were in a bonded warehouse could stay there for 2 months after 15 July 2026; the treaty applies when they are released and to any re-export.
  Official sources (title, number, date, exact 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

  Read the official text

  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

  Read the official text

  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

  Read the official text

  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 storage

  HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, goods in a bonded warehouse

  Read the official text

  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

  Read the official text

  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

  Read the official text

  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)

  Read the official text

• 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.

  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 (job ES1), 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 (job ES1), 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 (job ES1), 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. The registration steps are on the CMP3 cards and wait for them.

• Know the starting point: the treaty gives no automatic right to provide services in Gibraltar. You register and pay the relevant Gibraltar taxes, or work through a registered Gibraltar business (the Detached Worker regime). Q8: How a Spanish or EU business registers to provide services in Gibraltar Doing business across the frontier
  Official sources (title, number, date, exact line)

  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, settle your legal or trading structure first, and then send the Business Application to the Office of Fair Trading. Q8: How a Spanish or EU business registers to provide services in Gibraltar
  Official sources (title, number, date, exact line)

  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

• If you do not want to set up in Gibraltar, look at the Detached Worker route for sending your people (card Q9 has the steps). Q9: Detached Workers (under 48 hours, up to 10 working days, over 10) and premises waivers
  Official sources (title, number, date, exact line)

  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

• Register employees, working directors and self-employed workers with the Department of Employment. Q8: How a Spanish or EU business registers to provide services in Gibraltar
  Official sources (title, number, date, exact line)

  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; and

  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 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).

  Official sources (title, number, date, exact passage)

  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)

• Pay the Gibraltar taxes that apply to you once registered: corporation tax, PAYE and Social Insurance, as appropriate. Q15: What stays the same (tax, law, services, financial services, sovereignty, laws and courts)
  Official sources (title, number, date, exact line)

  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.

  Official sources (title, number, date, exact passage)

  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.

• The Frontier Workers Regulations 2026 have been in operation since 13 August 2026. Check them for your worker's rights.
  Official sources (title, number, date, exact line)

  Commencement 13.8.2026

  Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, Legal Notice 2026/319, header

  Read the official text

• Register each new employee, working director and self-employed worker with the Department of Employment. Q8: How a Spanish or EU business registers to provide services in Gibraltar
  Official sources (title, number, date, exact line)

  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; and

  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 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.

• A worker who is an EU citizen living in Spain, employed by an employer that normally works in Spain, and posted to Gibraltar for a limited period to supply services that are locally produced and consumed in the contiguous frontier zone, has the right to enter, leave and stay without hindrance for that work. Q9: Detached Workers (under 48 hours, up to 10 working days, over 10) and premises waivers
  Official sources (title, number, date, exact 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 zone

  Gibraltar 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)

  Read the official text

  enter, leave and stay in Gibraltar without hind rance necessary for the supply of said services; and

  Gibraltar 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)

  Read the official text

• Social security (a different rule from the Detached Worker registration in card Q9): an EU citizen to whom the Social Security Coordination Protocol applies, who works as an employed frontier worker in Gibraltar for an employer that normally works there, and whom that employer sends to Spain to work, stays under Gibraltar's social security if the work is expected to last no more than 24 months and the person is not sent to replace another detached worker. Q9: Detached Workers (under 48 hours, up to 10 working days, over 10) and premises waivers
  Official sources (title, number, date, exact line)

  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

  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)

  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; and

  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)

  (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).

  Official sources (title, number, date, exact passage)

  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)

For people who live in Spain and work in Gibraltar.

• A frontier worker applies online for a certificate of status from the Director of Employment. The application needs a valid identity document and evidence that the applicant is a frontier worker, and must be complete.
  Official sources (title, number, date, exact line)

  The Director of Employment shall issue a certificate of status to a frontier worker under this regulation.

  Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, regulation 10(1)

  Read the official text

  be made online, submitted electronically using the relevant pages of www.egov.gi;

  Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, regulation 10(3)(a)

  Read the official text

  (i) a valid identity document; and

  Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, regulation 10(3)(b)(i)

  Read the official text

  (ii) evidence the applicant is a frontier worker; and (c) be complete.

  Gibraltar Legal Notice 2026/319, TGEU Implementation (Frontier Workers) Regulations 2026, regulation 10(3)(b)(ii) and (c)

  Read the official text

• The Spanish side: the Spanish public employment service (SEPE) says the treaty has applied since 15 July 2026 to all branches of social security, and replaces the 2020 Spanish decree-law for unemployment protection of this group. The SEPE says it applies only to frontier workers: EU citizens living in Spain who work in Gibraltar and return to Spain at least once a week, and UK citizens living in Gibraltar who work in Spain and return at least once a week; it excludes workers who stay away more than a week, UK citizens living in Spain who work in Gibraltar, and non-EU nationals, even if they are frontier workers. The Andalusian regional government (Junta de Andalucía) lists its Brexit offices in La Línea de la Concepción and Algeciras for frontier workers' questions. The Spanish version of the treaty says frontier workers covered by it have the right to be issued a document proving their status, which may be digital; which Spanish office issues it, and how: no official source found.

  Official sources (title, number, date, exact passage)

  El pasado 14 de julio de 2026 se firmó un Acuerdo entre la Unión Europea y el Reino Unido con respecto a Gibraltar, que establece un nuevo marco regulador en todas las ramas de la Seguridad Social, incluida la protección por desempleo. Este acuerdo es aplicable a partir del 15 de julio de 2026.

  Servicio Público de Empleo Estatal (SEPE), «Mi prestación y el trabajo en Gibraltar: Situación de los fronterizos» (undated live page, fetched 29 Oct 2026), paragraph 2

  Este Acuerdo se aplica únicamente a las personas trabajadoras fronterizas, es decir, a los ciudadanos de la Unión Europea residentes en España que trabajan en Gibraltar y regresan a España al menos una vez por semana

  Servicio Público de Empleo Estatal (SEPE), «Mi prestación y el trabajo en Gibraltar: Situación de los fronterizos» (undated live page, fetched 29 Oct 2026), section «Personas trabajadoras incluidas en el Acuerdo»

  Quedan excluidos los trabajadores no fronterizos (es decir, aquellos que permanecen fuera de su Estado de residencia durante más de una semana), los ciudadanos del Reino Unido residentes en España que trabajan en Gibraltar y los ciudadanos extracomunitarios, incluso cuando tengan la condición de trabajadores fronterizos.

  Servicio Público de Empleo Estatal (SEPE), «Mi prestación y el trabajo en Gibraltar: Situación de los fronterizos» (undated live page, fetched 29 Oct 2026), section «Personas trabajadoras incluidas en el Acuerdo»

  Este marco sustituye al régimen transitorio del Acuerdo de Retirada y deja sin efecto el Real Decreto-ley 38/2020, que, hasta el 15 de julio de 2026, regulaban la protección por desempleo en España para este colectivo.

  Servicio Público de Empleo Estatal (SEPE), «Mi prestación y el trabajo en Gibraltar: Situación de los fronterizos» (undated live page, fetched 29 Oct 2026), paragraph 3

  Para más información, puede contactar con las oficinas BREXIT de la Junta de Andalucía en la Línea de la Concepción (648089057) o Algeciras (956027000 - 956027002, oficina.brexit.dgob@juntadeandalucia.es).

  Junta de Andalucía, Consejería de Presidencia, Sanidad y Emergencias, «Relaciones con Gibraltar - Acuerdos con Gibraltar» (undated live page, fetched 29 Oct 2026), section «Más información»

  Las personas a que se refiere el artículo 291, apartado 1, letras a) y b), que sean trabajadores fronterizos por cuenta ajena o por cuenta propia tendrán derecho a que se les expida un documento que acredite su estatuto en virtud de la presente parte. Este documento puede presentarse en formato digital.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 296

• Register each new employee, working director and self-employed worker with the Department of Employment. Q8: How a Spanish or EU business registers to provide services in Gibraltar
  Official sources (title, number, date, exact line)

  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; and

  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 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.

• A worker who is an EU citizen living in Spain, employed by an employer that normally works in Spain, and posted to Gibraltar for a limited period to supply services that are locally produced and consumed in the contiguous frontier zone, has the right to enter, leave and stay without hindrance for that work. Q9: Detached Workers (under 48 hours, up to 10 working days, over 10) and premises waivers
  Official sources (title, number, date, exact 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 zone

  Gibraltar 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)

  Read the official text

  enter, leave and stay in Gibraltar without hind rance necessary for the supply of said services; and

  Gibraltar 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)

  Read the official text

• Social security (a different rule from the Detached Worker registration in card Q9): an EU citizen to whom the Social Security Coordination Protocol applies, who works as an employed frontier worker in Gibraltar for an employer that normally works there, and whom that employer sends to Spain to work, stays under Gibraltar's social security if the work is expected to last no more than 24 months and the person is not sent to replace another detached worker. Q9: Detached Workers (under 48 hours, up to 10 working days, over 10) and premises waivers
  Official sources (title, number, date, exact line)

  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

  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)

  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; and

  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)

  (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).

  Official sources (title, number, date, exact passage)

  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)

• The Spanish side: the SEPE says that if you live in Spain and work in Gibraltar, you must claim unemployment benefit in Gibraltar, where you last worked. A complementary benefit can be claimed in Spain only once the Gibraltar benefit has run out, within the Spanish time limits.

  Official sources (title, number, date, exact passage)

  si resides en España y trabajas en Gibraltar, deberás solicitar la prestación por desempleo en Gibraltar.

  Servicio Público de Empleo Estatal (SEPE), «Mi prestación y el trabajo en Gibraltar: Situación de los fronterizos» (undated live page, fetched 29 Oct 2026), section «Solicitud de prestaciones tras finalizar tu trabajo»

  Para el reconocimiento de la prestación por desempleo complementaria en España es imprescindible que la prestación por desempleo gibraltareña esté extinguida por agotamiento.

  Servicio Público de Empleo Estatal (SEPE), «Mi prestación y el trabajo en Gibraltar: Situación de los fronterizos» (undated live page, fetched 29 Oct 2026), section «Solicitud de prestaciones tras finalizar tu trabajo»

• Health care and Spanish hospitals

For someone who lives in Gibraltar (holder of a Gibraltar identity card, civilian registration card or residence permit).

• Holder of an old residence permit: it stays valid for two calendar years after the start or until its own expiry, whichever is first. Note your permit's expiry date.
  Official sources (title, number, date, exact line)

  shall remain valid for a period of two calendar years after that date or until their expiration date, whichever comes first.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 52(1)

  Read the official text

• The Spanish side: see the K line: the Spanish version of the treaty says permits issued by the UK for Gibraltar before the start keep their validity for the two calendar years after that date, or until their expiry date if that is earlier. Spain's Foreign Ministry says the Spanish authorities will have the last word on issuing and renewing residence permits.

  Official sources (title, number, date, exact passage)

  Los permisos de residencia expedidos por las autoridades competentes del Reino Unido, respecto a Gibraltar, con anterioridad a la fecha de entrada en vigor del presente Acuerdo conservarán su validez durante los dos años naturales posteriores a la mencionada fecha, o hasta su fecha de caducidad si esta fuese anterior.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 52(1)

  Las autoridades españolas tendrán última palabra sobre la emisión y renovación de los permisos de residencia.

  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 «Fin de la Verja y libre circulación de personas»

• If you hold a Gibraltar identity card or civilian registration card: always carry your passport when you travel, through the airport or any Schengen external border.
  Official sources (title, number, date, exact line)

  should always carry their passports with them when travelling, irrespective of whether they travel through Gibraltar Airport or Schengen external borders.

  HM Government of Gibraltar, Technical Notice 562/2026, "REMINDER concerning immigration arrangements at Gibraltar Airport", Technical Notice 562/2026

• Know your exemptions: no EES, no entry or exit stamp, no ETIAS authorisation at the external borders. Questions about the treaty
  Official sources (title, number, date, exact line)

  Persons resident in Gibraltar shall be exempt from the requirements of the Entry/Exit System.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 42(1)

  Read the official text

  no entry or exit stamp shall be affixed to the travel documents of persons resident in Gibraltar.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 42(1)

  Read the official text

  persons resident in Gibraltar shall be exempt from the requirement to be in possession of a valid travel authorisation pursuant to Regulation (EU) 2018/1240

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 42(2)

  Read the official text

• If you hold a Gibraltar identity card or civilian registration card and the EES registered you after 15 July 2026, report it by email with the details the notice asks for.
  Official sources (title, number, date, exact line)

  (i.e. holders of Gibraltar identity cards or Gibraltar civilian registration cards)

  HM Government of Gibraltar, Technical Notice 696/2026, 23 September 2026, "Incorrect Registration of Gibraltar Residents on the Schengen Entry/Exit System (EES)", Technical Notice 696/2026, opening

  Read the official text

  Where this has occurred, post-15 July 2026, the registration should not have been required.

  HM Government of Gibraltar, Technical Notice 696/2026, 23 September 2026, "Incorrect Registration of Gibraltar Residents on the Schengen Entry/Exit System (EES)", Technical Notice 696/2026, point 2

  Read the official text

  please report the matter to eesinfo@gibraltar.gov.gi

  HM Government of Gibraltar, Technical Notice 696/2026, 23 September 2026, "Incorrect Registration of Gibraltar Residents on the Schengen Entry/Exit System (EES)", Technical Notice 696/2026, point 3

  Read the official text

• The Spanish side: the Spanish version of the treaty says that residents of Gibraltar get no entry or exit stamp and are exempt from the Entry/Exit System and from the ETIAS travel authorisation when they cross the external border of an EU country (see the K line). Spain's Foreign Ministry says Spain will take on the Schengen checks at Gibraltar's airport and port, and that there will be no passport checks between Gibraltar and Spain at the land frontier. We hold no Spanish text on reporting a wrong EES registration: no official source found.

  Official sources (title, number, date, exact passage)

  No se estampará un sello de entrada o de salida en los documentos de viaje de las personas residentes en Gibraltar cuando crucen las fronteras exteriores de un Estado miembro, sea o no por los pasos fronterizos a que se refiere el artículo 29, apartado 1. Las personas residentes en Gibraltar estarán exentas de los requisitos del Sistema de Entradas y Salidas.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 42(1)

  las personas residentes en Gibraltar estarán exentas de la obligación, impuesta por el Reglamento (UE) 2018/1240 del Parlamento Europeo y del Consejo (12), de estar en posesión de una autorización de viaje válida.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 42(2)

  España asumirá los controles Schengen en el aeropuerto y el puerto de Gibraltar.

  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 «Fin de la Verja y libre circulación de personas»

  No habrá controles de pasaporte entre ambos territorios.

  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 «Fin de la Verja y libre circulación de personas»

• Travelling by land from Spain with tobacco: residents and frontier-zone workers may bring 80 cigarettes, not 200. Questions about the treaty
  Official sources (title, number, date, exact line)

  (a) 200 cigarettes or 80 cigarettes in the case of residents or frontier-zone workers;

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 23, Article 12(2)(a)

  Read the official text

• The Spanish side: the Spanish version of the treaty says that for imports by land the exempt tobacco is 200 cigarettes, or 80 cigarettes for residents or frontier-zone workers, 100 cigarillos, 50 cigars and 250 g of smoking tobacco. For the other direction, travellers entering Spain from Gibraltar with non-commercial goods above the allowances must declare them to the Spanish customs authorities (Spanish Tax Agency (AEAT)).

  Official sources (title, number, date, exact passage)

  La Unión y el Reino Unido, respecto a Gibraltar, eximirán de derechos de aduana y de impuestos indirectos las importaciones por vía terrestre de los siguientes tipos de productos del tabaco: a) 200 cigarrillos u 80 cigarrillos en el caso de residentes o trabajadores de la zona fronteriza; b) 100 puritos; c) 50 puros; y d) 250 g de tabaco para fumar.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 12(2)

  Los viajeros que entren en España procedentes de Gibraltar transportando en su equipaje mercancía de carácter no comercial que exceda de los límites de las franquicias deberá declararlo ante las autoridades aduaneras españolas.

  AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.2, Franquicias

• Health care and Spanish hospitals

• The Spanish side: the AEAT says travellers living in one of the two territories who make non-commercial purchases in the other can ask for a refund of the tax paid (VAT or Transaction Tax) when they return home, provided the purchases exceed the allowances.

  Official sources (title, number, date, exact passage)

  Los viajeros residentes en uno de los dos territorios que realicen compras de carácter no comercial en el otro territorio podrán solicitar la devolución del impuesto pagado (IVA o Impuesto sobre las Transacciones) cuando retornen a su lugar de residencia y siempre que dichas compras excedan de las franquicias previstas

  AEAT, Novedades de Aduanas 2026, «Publicación de nueva información sobre la devolución del IVA y del Impuesto sobre las Transacciones en marco del Acuerdo entre la UE y Reino Unido en relación con Gibraltar», 14/julio/2026, paragraph 1

For someone who plans to live in Gibraltar. Residence rules are in the Residency Regulations 2026; the Government's portal is the place to apply.

• Use the Government's Residency Portal, residency.gov.gi, which has an eligibility checker and is there to help you submit your application.
  Official sources (title, number, date, exact line)

  HM Government of Gibraltar has today launched a new Residency Portal, residency.gov.gi

  HM Government of Gibraltar, press release 554/2026, 13 July 2026, "Government launches new Residency Portal as new Residency Regulations come into force", press release 554/2026

  The website also includes an interactive eligibility checker to assist prospective applicants in understanding whether they may fall within the scope of the new framework

  HM Government of Gibraltar, press release 554/2026, 13 July 2026, "Government launches new Residency Portal as new Residency Regulations come into force", press release 554/2026

  to facilitate the submission of applications under the new framework.

  HM Government of Gibraltar, press release 554/2026, 13 July 2026, "Government launches new Residency Portal as new Residency Regulations come into force", press release 554/2026

• An employee applying needs an employment contract at or above the average gross annual earnings in Gibraltar (the policy paper, undated, gives £37,500, rounded up to the nearest 500, and says it is updated each year by Gazette notice). Check the current figure on the portal. Questions about the treaty
  Official sources (title, number, date, exact line)

  (which this year are at £37,500, rounded up to the nearest 500)

  HM Government of Gibraltar, Ministry of Health, Care and Business, "Criteria for individuals applying for Residence in Gibraltar" (Residency Policy Paper; undated in the text, PDF created 17 June 2026), Residency Policy Paper, Eligibility - Employees

  This amount shall be updated annually by way of notice in the first Gazette of each Financial Year;

  HM Government of Gibraltar, Ministry of Health, Care and Business, "Criteria for individuals applying for Residence in Gibraltar" (Residency Policy Paper; undated in the text, PDF created 17 June 2026), Residency Policy Paper, Eligibility - Employees

• Fees in the policy paper: £250 to apply, £100 to renew. The paper is undated and says the fee "will be raised", so confirm the amounts on the portal.
  Official sources (title, number, date, exact line)

  Fees – the application fee for Residence will be raised to £250. Renewal fees will be set at £100.

  HM Government of Gibraltar, Ministry of Health, Care and Business, "Criteria for individuals applying for Residence in Gibraltar" (Residency Policy Paper; undated in the text, PDF created 17 June 2026), Residency Policy Paper, Fees

• Residency is a separate application from business registration and from employment or work permits; contact the Department of Employment for work permits.
  Official sources (title, number, date, exact line)

  Applications relating to residency remain distinct from applications concerning business activity or employment.

  HM Government of Gibraltar, press release 554/2026, 13 July 2026, "Government launches new Residency Portal as new Residency Regulations come into force", press release 554/2026

  Enquiries relating to employment and work permits should be directed to the Department of Employment

  HM Government of Gibraltar, press release 554/2026, 13 July 2026, "Government launches new Residency Portal as new Residency Regulations come into force", press release 554/2026

• Do not live in Gibraltar without a permit: the policy paper says a fine of up to £2,500 may be imposed.
  Official sources (title, number, date, exact line)

  Any individual who is residing in Gibraltar who does not have a Permit of Residence may be imposed a fine of up to £2,500.

  HM Government of Gibraltar, Ministry of Health, Care and Business, "Criteria for individuals applying for Residence in Gibraltar" (Residency Policy Paper; undated in the text, PDF created 17 June 2026), Residency Policy Paper

• The Residency Regulations 2026 (Legal Notice 166 of 2026) have been in operation since 14 July 2026. Questions about the treaty
  Official sources (title, number, date, exact line)

  Commencement 14.7.2026

  Gibraltar Legal Notice 166 of 2026, Residency Regulations 2026, Legal Notice 166 of 2026, header

  Read the official text

• The Spanish side: residence in Gibraltar is a Gibraltar procedure; Spain's Foreign Ministry says only that the Spanish authorities will have the last word on issuing and renewing residence permits. On tax, the 2019 Spain-UK tax agreement says that a Spanish national who moves residence to Gibraltar after the agreement was signed is treated, in all cases, as a tax resident of Spain only; and that a non-Spanish national who proves a new residence in Gibraltar does not lose Spanish tax residence for the tax period of the move and the following four tax years (this does not apply to non-Spanish nationals who spend less than one full tax year in Spain, or to registered Gibraltarians who spend less than four years in Spain). We hold no Spanish text on the steps for someone who moves: no official source found.

  Official sources (title, number, date, exact passage)

  Las autoridades españolas tendrán última palabra sobre la emisión y renovación de los permisos de residencia.

  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 «Fin de la Verja y libre circulación de personas»

  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)

  Los nacionales españoles que trasladen su residencia a Gibraltar con posterioridad a la fecha de la firma del presente Acuerdo se considerarán, en todos los casos, residentes fiscales exclusivamente de España.

  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)(c)(i)

  Los nacionales no españoles que aporten prueba de su nueva residencia en Gibraltar no perderán la residencia fiscal de España. Esta norma será aplicable al periodo fiscal en que se produzca el cambio de residencia y durante los cuatro ejercicios fiscales siguientes. Este apartado no se aplicará a los nacionales no españoles que pasen menos de un ejercicio fiscal completo en España o a los gibraltareños registrados que pasen menos de cuatro años en España.

  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)(c)(ii)

For someone who comes to Gibraltar for a short stay.

• If you are a third-country national who may need a visa, check it before you travel. Gibraltar has agreed to align its short-stay visa policy (90 days in any 180) with the Schengen Area, and will align its list of visa-exempt nationalities with the EU's over time. The notice does not apply to British citizens or to Gibraltar identity cardholders. Q13: Visas for visitors from outside Europe (technical notice 558/2026)
  Official sources (title, number, date, exact line)

  Visa requirements with respect to the entry into Gibraltar by visa-requiring third country nationals

  HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Technical Notice 558/2026, point 2

  Gibraltar has agreed to align its short stay visa policy (for stays of 90 days in any 180 days) with that of the Schengen Area.

  HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Technical Notice 558/2026, point 2

  Gibraltar will align its list of non-visa requiring third-country nationalities with that of the EU over time.

  HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Technical Notice 558/2026, point 2

  This technical notice does not apply to Gibraltar Identity cardholders, Gibraltar Civilian Registration cardholders or other British citizens.

  HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Technical Notice 558/2026, note

• The Spanish side: see the Q13 line: the Spanish version of the treaty says a short-stay visa issued under EU law is also valid for Gibraltar for up to 90 days in any 180 days, and that the visa is issued by Spain when the main reason for the trip is to stay in Gibraltar; the visa is not valid for Gibraltar if the UK for Gibraltar objects on serious public-order, internal-security or public-health grounds (see the Q13 line). We hold no Spanish text on where or how to apply: no official source found.

  Official sources (title, number, date, exact passage)

  Los nacionales de terceros países a los que el Derecho de la Unión imponga la obligación de estar provistos de visado de corta duración para entrar y permanecer en los Estados miembros también estarán sujetos a la obligación de visado para entrar y permanecer en Gibraltar. 2. Los nacionales de terceros países a los que el Derecho de la Unión exceptúe de la obligación de estar provistos de visado de corta duración para entrar y permanecer en los Estados miembros no estarán sujetos a la obligación de visado para entrar y permanecer en Gibraltar.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(1) and (2)

  también serán válidos para entrar en Gibraltar y permanecer hasta un máximo de noventa días en cualquier período de ciento ochenta días. En caso de que el desplazamiento tenga como motivo principal permanecer en Gibraltar, el visado será expedido por el Reino de España, en tanto que Estado miembro limítrofe.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(3)

  Si, por motivos de orden público, seguridad interior o salud pública suficientemente graves, se fundamenten o no en una descripción introducida en Gibraltar, el Reino Unido, respecto a Gibraltar, estimara improcedente la expedición de un visado al amparo de lo dispuesto en la segunda frase del apartado 3 del presente artículo, pondrá este hecho en conocimiento del Reino de España. En tal caso, como excepción a lo previsto en el apartado 3 del presente artículo, el visado que expida el Reino de España no será válido para entrar ni para permanecer en Gibraltar, lo cual se hará constar en la sección de «observaciones» del visado.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(4)

• Know your allowance for goods in your luggage: EUR 430 by air or sea, EUR 300 by land, EUR 175 under 15. Questions about the treaty
  Official sources (title, number, date, exact line)

  exempt from customs duties and indirect taxation imports of non-commercial goods in the case of air and sea travellers, other than those referred to in Articles 12, 13 and 15, the total value of which does not exceed the equivalent of EUR 430 per person.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 23, Article 11(1)

  Read the official text

  exempt from customs duties and indirect taxation imports of non-commercial goods in the case of travellers by land, other than those referred to in Articles 12, 13 and 15, the total value of which does not exceed the equivalent of EUR 300 per person.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 23, Article 11(1)

  Read the official text

  In the case of travellers under 15 years old, whatever their means of transport, the monetary thresholds referred to in paragraph 1 shall be EUR 175.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 23, Article 11(2)

  Read the official text

• Tobacco and alcohol limits: 200 cigarettes, 100 cigarillos, 50 cigars or 250 g of tobacco; 1 litre of spirits (over 22%), or 2 litres of fortified or other alcohol (22% or less), and 4 litres of still wine or 16 litres of beer. These exemptions do not apply to travellers under 17. Questions about the treaty
  Official sources (title, number, date, exact line)

  For tobacco products: 200 cigarettes, 100 cigarillos, 50 cigars, or 250g of tobacco.

  HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, travellers' allowances

  Read the official text

  For alcohol products: 1l spirits (>22%), or 2l fortified or other alcohol (≤22%) and 4l still wine or 16l beer

  HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, travellers' allowances

  Read the official text

  Exemptions under Article 12 or 13 shall not apply in the case of travellers under 17 years of age.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 23, Article 14

  Read the official text

• The Spanish side: the Spanish version of the treaty gives the non-commercial allowances: EUR 430 per person by air and sea, EUR 300 by land and EUR 175 under fifteen; for tobacco by land, 200 cigarettes (80 for residents or frontier-zone workers), 100 cigarillos, 50 cigars and 250 g of smoking tobacco; one litre in total of drinks above 22% vol. (or undenatured ethyl alcohol of 80% vol. and over) and two litres of drinks below 22% vol.; four litres of still wine and sixteen litres of beer (exempt from indirect taxes); and no allowances for tobacco and alcohol for travellers under seventeen.

  One point to check: the Spanish text says the two-litre category is drinks "inferior al 22 % vol." (below 22%), while the English text we hold says "not exceeding 22 % vol." (22% or less, as in the certified item). The two language versions differ at exactly 22%; we note it and do not choose.

  The Spanish Tax Agency (AEAT) says that for travellers coming from third countries into Gibraltar by its port or airport, a traveller carrying more than the allowances must declare it so that the Spanish authority can assess the import duties (and, for a person not resident in Gibraltar, the indirect taxes).

  Official sources (title, number, date, exact passage)

  cuyo valor total no supere el equivalente a 430 EUR por persona.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 11(1)

  importaciones de mercancías no comerciales en el caso de los viajeros por vía terrestre, distintas de las reguladas en los artículos 12, 13 y 15, cuyo valor total no supere el equivalente a 300 EUR por persona.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 11(1), second subparagraph

  Para los viajeros menores de quince años, cualquiera que sea su medio de transporte, los umbrales monetarios mencionados en el apartado 1 serán de 175 EUR.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 11(2)

  La Unión y el Reino Unido, respecto a Gibraltar, eximirán de derechos de aduana y de impuestos indirectos las importaciones por vía terrestre de los siguientes tipos de productos del tabaco: a) 200 cigarrillos u 80 cigarrillos en el caso de residentes o trabajadores de la zona fronteriza; b) 100 puritos; c) 50 puros; y d) 250 g de tabaco para fumar.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 12(2)

  a) un litro en total de alcohol y bebidas alcohólicas de grado alcohólico superior al 22 % vol., o de alcohol etílico no desnaturalizado de un grado alcohólico igual o superior al 80 % vol.; y b) dos litros en total de alcohol y bebidas alcohólicas de grado alcohólico inferior al 22 % vol.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 13(1)

  (b) a total of two litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 23, Article 13(1)(b) (English text)

  Read the official text

  eximirá de impuestos indirectos un total de cuatro litros de vino tranquilo y dieciséis litros de cerveza.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 13(3) and Article 14

  Los viajeros menores de diecisiete años no se beneficiarán de ninguna franquicia para las mercancías señaladas en los artículos 12 y 13.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 14

  Gibraltar admitirá con franquicia de derechos de importación e impuestos indirectos las mercancías de carácter no comercial contenidas en el equipaje de los viajeros que no superen los límites equivalentes a los previstos en la actualidad en la normativa de la Unión Europea.

  AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.1, Franquicias

  deberá declararlo para que la autoridad española efectúe la liquidación de los derechos de importación y, si no es residente en Gibraltar, también de los impuestos indirectos que correspondan.

  AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.1, Franquicias

• Carrying EUR 10,000 or more in cash: as a general rule, declare it to the authorities at the airport when you enter or leave Gibraltar, and make it available for control.
  Official sources (title, number, date, exact line)

  Carriers who carry cash of a value of EUR 10 000 or more shall declare that cash to the competent authorities in the airport as a general rule when entering or leaving Gibraltar and make it available to them for control.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols), Annex 23, Article 2(1)

  Read the official text

• The Spanish side: the Spanish version of the treaty says carriers of cash of EUR 10,000 or more must declare it to the competent authorities at the airport as a general rule when they enter or leave Gibraltar, and make it available for control. The Spanish Tax Agency (AEAT) says there is also a duty to declare cash of EUR 10,000 or more to the Spanish customs authorities, both on leaving Spain for Gibraltar and on entering Spain from Gibraltar.

  Official sources (title, number, date, exact passage)

  Los portadores que transporten efectivo por un importe igual o superior a 10 000 EUR deberán declararlo a las autoridades competentes en el aeropuerto como norma general cuando entren o salgan de Gibraltar y ponerlo a su disposición a efectos de control.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 2(1)

  Existe obligación de declaración los movimientos de medios de pago de valor igual o mayor a 10.000 euros ante las autoridades aduaneras españolas, tanto para la salida de España con destino Gibraltar como para la entrada en España desde Gibraltar.

  AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.2, Medios de pago

  existe obligación de declaración de los movimientos de medios de pago de valor igual o mayor a 10.000 euros ante las autoridades aduaneras establecidas en el aeropuerto, tanto a la entrada como a la salida de Gibraltar.

  AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.1, Medios de pago

• Goods you bring to sell, even a few, are not personal luggage and do not get the allowances. Questions about the treaty
  Official sources (title, number, date, exact line)

  trader bringing goods from Spain into Gibraltar to sell, even if those goods are small in quantity or low in value, would not be goods of a non-commercial character.

  HM Government of Gibraltar, Consolidated FAQ Questions Report (undated; our copy retrieved 6 October 2026), Consolidated FAQ, travellers' allowances

  Read the official text

• The Spanish side: the AEAT says commercial goods carried by a traveller are refused entry into Gibraltar, because commercial goods (apart from the exceptions expressly provided for) can enter Gibraltar only by land.

  Official sources (title, number, date, exact passage)

  En caso de que la mercancía trasportada por un viajero tuviese carácter comercial, se le denegará la entrada de la misma puesto que la mercancía de carácter comercial (salvo las excepciones previstas expresamente) únicamente puede entrar en Gibraltar por tierra.

  AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.1, Franquicias

• EES and ETIAS: the exemption in the treaty is for persons resident in Gibraltar. We hold no official text on what a visitor must do about them; check the EU's own pages before you travel.
  Official sources (title, number, date, exact line)

  Persons resident in Gibraltar shall be exempt from the requirements of the Entry/Exit System.

  UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 42(1)

  Read the official text

• The Spanish side: see the K line: the exemptions in the Spanish version of the treaty are for residents of Gibraltar. We hold no Spanish official text on what a visitor who is not a resident must do about the EES or ETIAS: no official source found.

  Official sources (title, number, date, exact passage)

  No se estampará un sello de entrada o de salida en los documentos de viaje de las personas residentes en Gibraltar cuando crucen las fronteras exteriores de un Estado miembro, sea o no por los pasos fronterizos a que se refiere el artículo 29, apartado 1. Las personas residentes en Gibraltar estarán exentas de los requisitos del Sistema de Entradas y Salidas.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 42(1)

  las personas residentes en Gibraltar estarán exentas de la obligación, impuesta por el Reglamento (UE) 2018/1240 del Parlamento Europeo y del Consejo (12), de estar en posesión de una autorización de viaje válida.

  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 (job ES1), cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 42(2)

• Health care and Spanish hospitals