Independent legal advice for property buyers in Sotogrande+34 620 86 80 12Mon to Fri, 9:00 to 17:00
Esther Pujol Wilkie& Associates · AbogadosEN / ESGet in touchES
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Gibraltar and Spain

Advice that takes account of both sides of the frontier, from a lawyer who has practised on each.

Since 1983Qualified in Barcelona
SotograndeBased here since 1988
3 jurisdictionsUK, Gibraltar & Spain
EN / ESFluent in both languages
The Rock of Gibraltar seen from the Spanish coast near Sotogrande

Two systems, one community

Sotogrande sits twenty minutes from the frontier, and a good number of our clients live under one system while working or holding assets under the other.

Having begun my Spanish practice with the Spanish legal team at Hassans in Gibraltar, and having practised in the United Kingdom before that, I advise on the point where the two meet rather than on one side only.

Matters we are asked about

  • Frontier workers resident in Spain and employed in Gibraltar
  • Spanish tax residency and the reporting of Gibraltar income
  • Gibraltar companies holding property in Spain
  • Declaration of assets held outside Spain
  • Relocation in either direction, and the residency position that results
  • Succession where assets sit on both sides of the frontier

Structures holding Spanish property

Arrangements of this kind were once common and the position has changed considerably. Where such a structure already exists, the useful question is usually whether it still serves you and what the consequences of unwinding it would be. That calculation needs both jurisdictions considered together, and we are glad to look at it with you.

A moving picture

The framework governing the relationship between Gibraltar and the European Union has been some years in the making and continues to develop. Anything that depends on timing is worth confirming with us at the point of deciding rather than relying on a general description.

Common questions

I live in Spain and work in Gibraltar. Where do I pay tax?

Generally you are tax resident in Spain on your worldwide income while contributing in Gibraltar on the employment. The treaty between the two sets out how residency is determined, and we are happy to review your particular position.

I hold Spanish property through a Gibraltar company. Is that still sensible?

The position has changed a good deal in recent years and it is worth reviewing. Whether to keep or unwind such a structure depends on both jurisdictions, and we would look at it as a whole with you.

Do I need to declare my Gibraltar accounts in Spain?

If you are tax resident in Spain and your assets abroad exceed the reporting thresholds, yes. It is straightforward once set up correctly and we can take care of it.

This page gives general information about Spanish law and is not legal advice. Every case turns on its own facts and should be assessed individually.

Get in touch

Write to Esther

Tell me a little about what you are planning and I will reply personally, usually within one working day.

Office
Guadalmarina 1, Portal 3, 2E
La Marina de Sotogrande
11310 San Roque, Cádiz
Telephone
+34 620 86 80 12
Email
esther@pujolwilkie.com
Hours
Mon to Fri, 9:00 to 17:00
Languages
English and Spanish
Get in touchCall the office