Gibraltar y el Tratado — Sala de LecturaGibraltar y el tratado, en palabras sencillasLos textos oficiales en español proceden de las versiones oficiales publicadas por la Unión Europea (UE) en EUR-Lex y por el Gobierno de España, en el BOE. No son traducciones nuestras. Las explicaciones en español se han redactado directamente a partir de esos textos. Cuando un texto solo existe en inglés (leyes de Gibraltar, Hansard, prensa), lo indicamos y la traducción es nuestra.
Última comprobación: 11 de noviembre de 2026
Esta página tiene dos calculadoras: una para el impuesto sobre las transacciones de las mercancías y otra para la deducción que las «Transaction Tax (Deductions) Rules 2026» (las Normas) permiten en los casos que fijan. Cada cuenta se muestra con su desarrollo y la disposición de la que sale. Todo se calcula en tu dispositivo; nada de lo que escribes se envía a ninguna parte.
La ley titulada «Treaty on Gibraltar and the European Union Act 2026» (la Ley) somete al pago de un impuesto sobre las transacciones las mercancías producidas en Gibraltar y las importadas a Gibraltar, con las exenciones o exclusiones que sean aplicables, en las circunstancias que fijan los apartados 1 y 2 del Anexo 2. La calculadora no decide qué tipo o exención corresponde a tus mercancías: eliges tú.
El Gobierno dice que los 90 días fueron del 15 de julio al 12 de octubre de 2026. Esta página no conoce ninguna prórroga; el Ministro puede prorrogarlos otros 90 días mediante aviso en la «Gazette», si se lo aconseja un comité independiente de personas debidamente cualificadas nombrado por el Ministro.
Las Normas dan una deducción a una «persona relevante» (norma 3). Es un negocio certificado como minorista o mayorista por la Oficina de Comercio Justo (Office of Fair Trading, OFT), salvo que su actividad incluya principalmente la venta de alimentos, bebidas y productos de alimentación del hogar, tabaco, vino o licores, combustible o vehículos. Con arreglo a las Normas, una persona relevante que tiene costes por el impuesto sobre las transacciones durante los primeros 90 días desde la fecha de inicio del tratado (las Normas la llaman «Implementation Date» y dicen que tiene el mismo significado que en la Ley, que cuenta tanto la fecha de inicio general como la provisional: véase A1) puede reclamar una deducción. La deducción es la cantidad en que el impuesto sobre las transacciones que pagó en esos 90 días supera a los derechos de importación que habría pagado en esos mismos 90 días si el impuesto no hubiera empezado a aplicarse. Si el impuesto pagado no es mayor, no hay deducción (norma 4(1)). La deducción no puede pasar de la mitad (50 %) del impuesto que el negocio pagó en el periodo contable o año fiscal inmediatamente anterior (A4 explica de qué impuesto se trata). Se descuenta de los beneficios sujetos a impuesto del periodo contable o año fiscal que empieza en la fecha de inicio o después (norma 4(5)). Las Normas no dicen cuál de las dos fechas de inicio comienza los 90 días si las fechas son distintas, y la misma duda se plantea para el periodo contable de la norma 4(5). El Gobierno dice que los 90 días fueron del 15 de julio al 12 de octubre de 2026 (nota de prensa 692/2026), y esta calculadora sigue esa declaración (véase A1). El Ministro puede prorrogarlos otros 90 días mediante aviso en la «Gazette» si se lo aconseja un comité independiente de personas debidamente cualificadas nombradas por el Ministro, y puede pedir de nuevo su consejo al final de cada prórroga (norma 5). Esta calculadora no conoce ninguna prórroga.
Tus importaciones en el periodo, por categoría de mercancías, con el tipo de derechos de importación que se habría aplicado si no hubiera entrado el impuesto sobre las transacciones
Gibraltar no tiene IVA: el impuesto sobre las transacciones es un impuesto aparte sobre las mercancías.
A1. El apartado 3(1) del Anexo 2 fija el tipo general en el 15 % durante los primeros 12 meses desde la entrada en vigor del tratado (año 1), en el 16 % durante los 12 meses siguientes, hasta 24 meses desde su entrada en vigor (año 2), y pasados 24 meses en el 17 %, o en el tipo más bajo que aplique cualquier país de la en ese momento. El artículo 6 de la Ley define, a efectos de la Ley, dos fechas del tratado: «the General Implementation Date», la fecha en que entra en vigor con carácter general tras la notificación de que se han completado los pasos internos para consentir en quedar vinculado, conforme al artículo 336(1) del tratado, y «the Provisional Implementation Date», cualquier fecha acordada conforme al artículo 336(2) del tratado para aplicar el tratado de forma provisional. Salvo que la Ley exprese o dé a entender lo contrario, «the Implementation Date» incluye cualquier «Provisional Implementation Date» y la «General Implementation Date» (artículo 6(2)). El Anexo 2 dice «entry into force» (entrada en vigor), así que no es seguro que alcance a la fecha provisional; por eso esto es un supuesto. Si los 12 y los 24 meses cuentan desde el inicio provisional, entonces tomamos como inicio el 15 de julio de 2026, la fecha que da el Gobierno para la aplicación provisional del tratado (nota de prensa 692/2026); el año 1 termina entonces el 15 de julio de 2027 y el año 2 termina el 15 de julio de 2028 (con el cómputo de días de A2). Es nuestra lectura, no una declaración oficial. Si los meses cuentan desde otra fecha, cambia la fecha de inicio en el formulario.El tratadoEl 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. Se firmó en Bruselas el 14 de julio de 2026.La UELa Unión Europea (UE). El tratado nombra también a la Comunidad Europea de la Energía Atómica (Euratom), un organismo distinto que funciona junto a ella.
A2. Si el periodo que termina 12 meses después de la fecha de inicio de A1 («ending 12 months following») incluye el día 12 meses posterior, entonces el 15 de julio de 2027 sigue siendo año 1 y el 16 de julio de 2027 es el primer día del año 2. Del mismo modo, si el año 2 incluye el día 24 meses posterior a la fecha de inicio, entonces el 15 de julio de 2028 sigue siendo año 2 y el 16 de julio de 2028 es el primer día pasados 24 meses.
A3. Si un impuesto o derecho sale con una fracción de penique, entonces se redondea al penique más cercano, y medio penique se redondea hacia arriba. La Ley y las Normas no dan regla de redondeo.
A4. La norma 4(5)(a) limita la deducción al 50 % de «the amount of tax paid by the relevant person in the immediately preceding accounting period or year of assessment» (el importe del impuesto pagado por la persona relevante en el periodo contable o año fiscal inmediatamente anterior). La norma 4(5)(b) dice que la deducción se descuenta de los beneficios sujetos a impuesto del periodo contable o año fiscal que empieza en la fecha de inicio o después. La norma no nombra el impuesto. Si se refiere al impuesto de sociedades o al impuesto sobre la renta (el impuesto que nombra la norma 4(6)(a)), entonces el tope es el 50 % de ese impuesto que el negocio pagó en su periodo contable o año fiscal anterior, que es la cifra que escribes. Si se lee de otro modo, el tope cambia.
A5. La norma 4(2) se aplica cuando las mercancías que una persona relevante importó durante los 90 días de la norma 4(1) habrían pagado derechos de importación a más de un tipo si el impuesto sobre las transacciones no hubiera empezado a aplicarse. Los derechos de importación que se habrían debido pagar se calculan entonces con una media ponderada de los tipos de derechos de importación de las categorías amplias de mercancías que importó esa persona relevante. Cada categoría cuenta según su parte en el total de las importaciones de la persona relevante en ese periodo, con el tipo que se le habría aplicado si el impuesto no hubiera empezado a aplicarse. Si esa media ponderada se aplica al total de las importaciones de la persona relevante en el periodo, entonces los derechos son la suma de las importaciones de cada categoría por su tipo, redondeada una sola vez al final como en A3. Según la norma 4(3), el cálculo debe ir respaldado por la información, los documentos y los cálculos que el Commissioner pueda exigir razonablemente, y debe satisfacer al Commissioner. Según la norma 4(4), el Commissioner puede además exigir más información y documentos en apoyo, incluidos los registros de compra, las declaraciones de aduana, el detalle de las categorías de mercancías importadas, la proporción de importaciones de cada categoría y los tipos de derechos de importación que se habrían aplicado a cada una, y puede retener o ajustar la deducción si la persona relevante no los facilita o si el Commissioner no está convencido de que el cálculo de la media ponderada sea exacto o esté debidamente acreditado. La calculadora no decide eso.
A6. Si escribes una coma o un punto en un importe, entonces el último que va seguido de una o dos cifras es la coma decimal, y un punto o una coma seguidos de exactamente tres cifras son separador de miles (así 1,250 y 1.250 son 1250, y 1250,5 es 1250,50).
A7. Si escribes un tipo en la casilla de otro tipo general, que se aplica solo pasados 24 meses desde la entrada en vigor del tratado, entonces la calculadora lo trata como el tipo más bajo que aplique cualquier país de la UE en ese momento (Anexo 2, apartado 3(1)(c)) y lo usa en lugar del 17 %. No comprueba ese tipo.
Son los textos oficiales tal como los guarda nuestra biblioteca, en inglés y sin traducir. El espaciado es el de la extracción del PDF oficial. Cada uno indica el archivo de la biblioteca y las líneas.
El texto oficial, en inglés, en Gibraltar Laws (abre otra web)
Archivo de la biblioteca: act-2026.txt, líneas 3234–3249
Liability to transaction tax and payment into consolidated fund.
98.(1) Goods that are-
(a) produced in Gibraltar; or
(b) imported into Gibraltar,
are, subject to any applicable exemptions or exclusions, liable to the payment of a transaction
tax in the circumstances set out in paragraphs 1 and 2 of Schedule 2.
(2) The transaction tax referred to in subsection (1) must be collected by the Collector.
(3) The Collector must ensure that any transaction tax collected under this section is paid
into the consolidated fund.Archivo de la biblioteca: act-2026.txt, líneas 3292–3301
Persons liable to pay the transaction tax.
100.(1) The person who declares the goods or on whose behalf they are declared for entry into
Gibraltar shall be liable to pay the transaction tax.
(2) In the case of irregular entry into Gibraltar, any other person involved in the irregular
entry of such the goods shall be liable to pay the transaction tax.
(3) The person producing the goods in Gibraltar shall be liable to pay the transaction tax.Archivo de la biblioteca: act-2026.txt, líneas 3302–3320
Exemptions from transaction tax.
101.(1) Goods shall be exempt from the transaction tax where, had such goods been imported,
supplied or acquired in the European Union, they would have benefited from a mandatory
exemption from VAT.
(2) Where the Specialised Committee on Economy and Trade approves the application of a
discretionary exemption from VAT as regards particular goods, the Minister may by Notice
published in the Gazette declare such goods to be exempt from the transaction tax.
(3) Liquefied Natural Gas imported and used for the production of electricity and electricity
produced in Gibraltar are exempted from transaction tax.Archivo de la biblioteca: act-2026.txt, líneas 3321–3333
Refund of the transaction tax where goods are exported from Gibraltar in commercial
quantities.
102.(1) The Collector shall refund the transaction tax charged on a good upon its export to the
European Union provided the exporter can prove to the Collector’s satisfaction that VAT has
been paid in the European Union.
(2) The Collector shall refund the transaction tax where goods are exported to a country
outside the customs union via a designated customs post and the Collector has been so notified
by the designated customs post.
(3) Goods consumed in Gibraltar shall not be eligible for a refund of the transaction tax.Archivo de la biblioteca: act-2026.txt, líneas 5039–5087
Chargeability of transaction tax and excise duty.
1.(1) The transaction tax, and excise duty, where applicable, shall be charged and collected-
(a) where goods which were in free circulation in the Union and which are moved to
Gibraltar having been transported under the special transit system for Gibraltar (in
accordance with the procedure provided for in Annex 19), upon presentation of the
goods to customs;
(b) where the goods are imported from countries and territories outside the customs
union into Gibraltar having been transported under the special transit system for
Gibraltar (in accordance with the procedure provided for in Annex 21), upon
presentation of the goods to customs;
(c) where, within the special fiscal or customs procedures established in Annexes 19
and 21, Union goods are put on the market in Gibraltar or a customs debt has arisen
for non-Union goods;
(d) when goods produced in Gibraltar leave the production site;
(e) when goods are found to have irregularly entered Gibraltar; or
(f) when goods are brought into Gibraltar by travellers in excess of the quantitative
thresholds provided for in Annex 23 but are still not considered as of commercial
nature upon declaration or completion of checks.
(2) For the purposes of subparagraph (1)(d), goods are considered to have left the production
site-
(a) when the goods are physically dispatched or transported out of the production
facility by or on behalf of the producer, irrespective of the destination or purpose
of such movement;
(b) the moment when the right to dispose of goods as owner is transferred to another
party, whether by sale, exchange or any other legal means, even if the goods
remain at the production facility.
PART 2
TRANSACTION TAXArchivo de la biblioteca: act-2026.txt, líneas 5088–5111
Taxable amount.
2.(1) The taxable amount for goods imported into Gibraltar shall be determined with reference
to the value for customs purposes. It shall include, insofar as these elements were not already
included in the customs value-
(a) taxes, duties, levies and other charges (including excise duties) due by reason of
importation, excluding the transaction tax to be levied; and
(b) incidental expenses, such as commission, packing, transport and insurance costs.
(2) The taxable amount for goods produced in Gibraltar shall be the open market value at the
time the goods leave the production site.
(3) For the purposes of subparagraph (2), “open market value” means the full amount that,
in order to obtain the goods in question at that time, a customer at the same marketing stage
would have to pay, under conditions of fair competition, to a supplier at arm’s length in
Gibraltar.
(4) Where no comparable supply of goods can be ascertained, “open market value” for the
purposes of subparagraph (2) means an amount that is not less than the purchase price of the
goods or of similar goods or, in the absence of a purchase price, the cost price, determined at
the time the goods leave the production site.Archivo de la biblioteca: act-2026.txt, líneas 5114–5132
3.(1) The “standard rate” of the transaction tax shall be set as follows—
(a) in the period ending 12 months following the entry into force of the TGEU (year
1): 15%.
(b) in the period commencing after 12 months following the entry into force of the
TGEU and ending 24 months following the entry into force of the TGEU (year 2):
16%.
(c) 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.Archivo de la biblioteca: act-2026.txt, líneas 5133–5156
(2) The “reduced rate” specified in column 3 applies to the goods described in column 2—
DESCRIPTION OF GOODS RATE
1 Goods of a kind normally intended for use in agricultural production but 5%
excluding capital goods such as machinery or buildings; and, until 1
January 2032, supply of chemical pesticides and chemical fertilisers.
2 Live equines. 5%
3 Live plants and other floricultural products, including bulbs, cotton, roots 5%
and the like, cut flowers and ornamental foliage.
4 Children’s clothing and footwear; children’s car seats. 5%
5 Bicycles, including electric bicycles; 5%
6 Works of art, collectors’ items and antiques listed in Annex IX, Parts A, 5%
B and C of the Council Directive 2006/112/EC.
7 Tools and other equipment of a kind normally intended for use in rescue 5%
or first aid services when supplied to public bodies or non-profit-making
organisations active in civil or community protection.Archivo de la biblioteca: act-2026.txt, líneas 5157–5199
(3) The “super reduced rate” specified in column 3 applies to the goods described in column
2-
DESCRIPTION OF GOODS RATE
1 Foodstuffs (including beverages but excluding alcoholic beverages) for 0%
human and animal consumption; live animals, seeds, plants and
ingredients normally intended for use in the preparation of foodstuffs;
products normally used to supplement foodstuffs or as a substitute for
foodstuffs.
2 Supply of water. 0%
3 Pharmaceutical products used for medical and veterinary purposes, 0%
including products used for contraception and female sanitary protection,
and absorbent hygiene products.
4 Medical equipment, appliances, devices, items, aids and protective gear, 0%
including health protection masks, normally intended for use in health
care or for the use of the disabled, goods essential to compensate and
overcome disability.
5 Supply, including on loan by libraries, of books, newspapers and 0%
periodicals either on physical means of support or supplied electronically,
or both, (including brochures, leaflets and similar printed matter,
children’s picture, drawing or colouring books, music printed or in
manuscript form, maps and hydrographic or similar charts), other than
publications wholly or predominantly devoted to advertising and other
than publications wholly or predominantly consisting of video content or
audible music; production of publications of non-profit-making
organisations.
6 Supply of solar panels to be installed on and adjacent to private dwellings, 0%
housing and public and other buildings used for activities in the public
interest.Archivo de la biblioteca: act-2026.txt, líneas 3250–3291
Transaction tax rates.
99.(1) The transaction tax may be charged at different rates and in respect of different goods.
(2) Paragraph 3 of Schedule 2, which sets out the transaction tax rates and the goods to which
the rates apply, has effect.
(3) Subject to subsection (4), the Minister may make regulations to-
(a) amend the transaction tax rates; and
(b) change a good or category of good from one rate to another.
(4) Where the Minister amends the transaction tax rate or changes a good or category from
one rate to another-
(a) (where the change is made at any time after the end of 24 months following the
entry into force of the TGEU) the standard rate shall be set at not less than the
lowest standard VAT rate applied by a Member State at that time;
(b) the list of goods to which a reduced or super reduced rate applies shall only include
goods to which Member States may, in line with European Union law concerning
VAT, apply a reduced or super reduced rate; and
(c) if the list of goods referred to in paragraph 3 of the Schedule is modified-
(i) such amendments must be in line with European Union law concerning
VAT, and
(ii) the regulations may not come into operation until the European Union has
been notified of the changes.
(5) Subsection (4) does not apply where the Minister amends the Schedule following a
recommendation from the independent consultative body referred to in Article 248 and Article
2 of Annex 24.Archivo de la biblioteca: act-2026.txt, líneas 665–683
Implementation dates and duration.
6.(1) In this Act—
(a) “the General Implementation Date” means the date on which the TGEU enters into
force for general purpose following notification of completion of internal
requirements and procedures for establishing consent to be bound in accordance
with Article 336(1) of the TGEU; and
(b) “the Provisional Implementation Date” means any date agreed in accordance with
Article 336(2) for the provisional application of the TGEU.
(2) Except where the contrary is expressed or implied, a reference in this Act to “the
Implementation Date” includes a reference to any Provisional Implementation Date and to the
General Implementation Date.
(3) The provisions of this Act apply in relation to the TGEU while it continues to have effect,
and unless and until it is terminated in accordance with Article 334.Archivo de la biblioteca: act-2026.txt, líneas 1–2
Treaty on Gibraltar and the European Union Act 2026El texto oficial, en inglés, en Gibraltar Laws (PDF, abre otra web)
Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 57–81
Interpretation.
3. In these Rules –
“Implementation Date” has the same meaning as in the Treaty on Gibraltar and the
European Union Act 2026;
“transaction tax” has the same meaning as in the Treaty on Gibraltar and the European
Union Act 2026;
“relevant person” means any company, partnership, sole trader or other person, whether
incorporated or unincorporated, carrying on a trade in the retail or wholesale sectors
and certified as such by the Office of Fair Trading, with the exception of those
carrying on a trade which principally includes the sale of–
(a) food, beverages and household grocery products;
(b) tobacco;
(c) wine or spirits;
(d) fuel; or
(e) vehicles.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 84–97
4.(1) Subject to these Rules, where a relevant person incurs costs in respect of transaction tax
within the period of 90 days beginning on the Implementation Date, that relevant person shall
be entitled to claim a deduction equal to the difference between the amount of transaction tax
paid by that relevant person in that period and the amount of import duty which would have
been payable previously in that same period had the transaction tax not come into operation
(if the amount of transaction tax paid is higher).Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 98–106
(2) For the purposes of subrule (1), where goods imported by a relevant person during the
period referred to in that subrule would, had the transaction tax not come into operation, have
been subject to import duty at more than one rate, the amount of import duty which would
have been payable shall be calculated by applying a weighted average of the rates of import
duty applicable to the broad categories of goods imported by that relevant person, determined
by reference to the proportion of the relevant person’s total imports during that period falling
within each such category and the rate of import duty which would, had the transaction tax not
come into operation, have applied to that category.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 107–125
(3) A calculation made under subrule (2) shall be supported by such information,
documentation and workings as the Commissioner may reasonably require and shall be to the
satisfaction of the Commissioner.
(4) Where a relevant person is required to make a weighted average calculation under subrule
(2), the Commissioner may–
(a) require the relevant person to provide such additional information or
documentation in support of the calculation, including, but not limited to, purchase
records, customs declarations, details of the categories of goods imported, the
proportion of imports allocated to each category and the rates of import duty that
would, had the transaction tax not come into operation, have applied to each such
category; and
(b) withhold or adjust the deduction under subrule (1) where the relevant person fails
to provide the information or documentation required under paragraph (a), or
where the Commissioner is not satisfied that the weighted average calculation is
accurate or properly substantiated.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 126–134
(5) A deduction under subrule (1) shall be–
(a) limited to an amount equal to 50% of the amount of tax paid by the relevant person
in the immediately preceding accounting period or year of assessment; and
(b) allowed in computing the assessable profits of a relevant person for the accounting
period or year of assessment, as the case may be, commencing on or after the
Implementation Date.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 135–167
(6) A relevant person shall not be entitled to a deduction under this rule unless, as at the
Implementation Date, that relevant person is compliant with the following statutory
obligations–
(a) all filing and payment obligations in respect of corporation tax or income tax, as
applicable;
(b) all filing and payment obligations in respect of Pay As You Earn (PAYE) tax; and
(c) all filing and payment obligations in respect of social insurance contributions.
(7) Notwithstanding subrule (6), the Commissioner may, in their absolute discretion, permit
a relevant person to qualify for the deduction under this rule where the Commissioner is
satisfied that a relevant person, not meeting the conditions stipulated in subrule (6), complies
with the statutory obligations stated therein within 30 days after these Rules come into
operation.
(8) The discretion set out in subrule (7) shall be exercised only where–
(a) the relevant person makes a written application to the Commissioner;
(b) the application is supported by evidence demonstrating compliance with the
statutory obligations specified in subrule (6); and
(c) the Commissioner has approved the application in writing.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 168–177
(9) Any claim for a deduction under this rule shall be accompanied by–
(a) certification from the Office of Fair Trading stating that the applicant is a relevant
person for the purposes of this rule;
(b) documentation, including but not limited to proof of payment of the amount of
transaction tax paid in relation to the period specified in subrule (1); and
(c) where applicable, any information or documentation required under subrule (3).Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 178–194
(10) The Commissioner may review any claim for deduction made under this rule and may
adjust or disregard the amount of the deduction if the claim is found to be inaccurate, overstated
or otherwise not genuine and shall notify a relevant person in writing of any such
determination.
(11) A relevant person is not entitled to a deduction under this rule if that relevant person
has been granted assistance under any scheme prescribed or published since the
Implementation Date which has the aim of financially supporting businesses in the
modernisation of their premises, processes and procedures, IT or staff training.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 195–204
Extension of 90-day period.
5.(1) 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 composed of suitably
qualified persons appointed by the Minister.
(2) At the end of a 90-day extension the Minister may ask the independent committee for
advice on whether the period should be further extended and such advice may be sought at the
end of each subsequent extension period.Archivo de la biblioteca: ln-2026-338-transaction-tax-deductions-rules.txt, líneas 205–220
De minimis aid.
6.(1) A deduction under rule 4 shall only be available where the Commissioner is satisfied
that its grant complies with the provisions relating to de minimis aid that apply by virtue of
section 68(4) of the Treaty on Gibraltar and the European Union Act 2026 and any legislation
made under that Act.
(2) Where the Commissioner determines that a deduction may only be granted in part in
order to comply with subrule (1), the deduction shall be reduced accordingly.
(3) A relevant person claiming a deduction under rule 4 shall declare, and provide supporting
documentation in respect of, any de minimis aid or other state aid received by that person
during the 3-year period preceding the claim and the Commissioner may require any further
information or documentation for the purpose of determining compliance with this rule.Textos del Gobierno de Gibraltar en esta página (leyes, avisos legales, la Gaceta de Gibraltar, el Hansard y los comunicados de prensa): © Crown copyright (derechos de autor de la Corona), Gobierno de Gibraltar, reproducidos conforme al aviso de derechos de autor del Gobierno, con indicación de la fuente y reconocimiento de los derechos de autor; el Hansard: © Parlamento de Gibraltar. Pueden leerse completos y gratis en esta web (los textos: la Ley y la Constitución; los cambios de la ley, con los avisos legales; las declaraciones, por sesión) o en la fuente oficial, en inglés (Gibraltar Laws; el Hansard, en parliament.gi; los comunicados de prensa).
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