Gibraltar and Spanish tax articles
A selection of articles on various tax issues
Tax articles
Below is a selection of articles on Gibraltar and Spain. If you need any further help or advice please do not hesitate to contact us directly.

Gibraltar

The article below summarises the personal tax system in Gibraltar and also deals with (in detail) the Category 2 status.

Tax adviser article published August 2009

The link below gives a summary of Gibraltars corporate and personal tax systems. It is worth noting that the new 10% corporate tax rate has now been introduced.

2008 Gibraltar tax chapter


Spain

The two articles below cover the "impatriados" law or "Beckham" law as nicknamed by some. This is a special tax residency regime in Spain aimed at attracting professional sports people and relocated executives. 

Beckham law article published December 2006 page 1

Beckham law article published December 2006 page 2

Beckham law article published October 2009

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