How many days must I spend in Gibraltar to be tax resident, and when does the tax year run?

Question

Accepted Answer

You are ordinarily resident in Gibraltar for income tax if you are present for at least 183 days in a tax year, or for more than 300 days over three consecutive tax years. Gibraltar's tax year for individuals runs from 1 July to 30 June, and presence for any part of a day counts as a day.
The statutory test
Under the Income Tax Act 2010, an individual is ordinarily resident in Gibraltar, whatever their domicile, if in a year of assessment they are present in Gibraltar for at least 183 days in aggregate, or are present for more than 300 days over three consecutive years.
The tax year
The tax year for individuals runs from 1 July to 30 June. Count your days within that period, which differs from the UK tax year (6 April to 5 April) and the Spanish tax year (the calendar year).
How days are counted
Presence in Gibraltar for any part of a 24-hour period starting at midnight counts as a day of presence, whether or not you use accommodation in Gibraltar.
Days are not the whole story
When deciding applications for residence certificates, the Income Tax Office looks at the totality of the evidence for the relevant tax year. It uses documents to verify physical presence, and also considers whether your residential, economic, family and social ties are consistent with living in Gibraltar.
Other countries' rules
Meeting Gibraltar's test does not stop another country from treating you as resident under its own rules. Where both could, a treaty tie-breaker may apply, such as those in the UK-Gibraltar double taxation agreement or the 2019 UK-Spain tax agreement.

How many days must I spend in Gibraltar to be tax resident, and when does the tax year run?

Short answer

Detailed answer

The tax year

How days are counted

Days are not the whole story

Other countries' rules