Spain
Brexit has has led to Spain and the UK reaching agreement on specific issues, including tax matters affecting Gibraltar
> This international agreement addresses two essential issues: tax residence criteria for individuals and companies and a specific procedure for administrative cooperation.
> It also includes a commitment to preserve European Union regulations in Gibraltar on certain matters.
> Special attention must be paid to the different dates of material effect contained in the agreement.
> No specific mention is made to Gibraltar's status as to the Spanish blacklist.