Can someone living in Spain work freelance or remotely for a Gibraltar company?

Question

Accepted Answer

Yes, but where the work is physically done decides the rules. Work performed from home in Spain is Spanish activity: a freelancer must register as autónomo with Hacienda and Social Security, and an employee working remotely from Spain generally falls under Spanish social security. The Gibraltar company also needs to manage Spanish tax residence and permanent establishment risk.
Two different situations
If you commute and work in Gibraltar, you are a frontier worker taxed through Gibraltar PAYE, with Spanish IRPF relief. If you work from Spain for a Gibraltar business, the analysis changes because the activity takes place in Spain.
Freelancing from Spain (autónomo)
A Spanish resident invoicing a Gibraltar company from Spain carries on an economic activity in Spain. You must register with the Agencia Tributaria (census declaration, modelo 036 or 037) and with the Seguridad Social under the self-employed regime (RETA). Contributions are based on declared net income, with a reduced rate for new registrants. Income is taxed through IRPF with quarterly filings. For VAT purposes, B2B services supplied to a business established in Gibraltar have been treated as outside the scope of Spanish IVA, since Gibraltar sits outside the EU VAT area; given the 2026 treaty's customs arrangements, confirm current treatment with a Spanish asesor.
False self-employment
If you work exclusively for one Gibraltar company, under its direction, on fixed hours, Spanish authorities may treat the arrangement as disguised employment (falso autónomo). Where 75% or more of your income comes from a single client, the TRADE (economically dependent self-employed) regime may apply.
Remote employment from Spain
A Gibraltar employer with a staff member working from Spain generally needs to operate Spanish payroll, either by registering as an employer in Spain or by using an employer of record, because social security follows the place where work is performed. Gibraltar taxes employment exercised in Gibraltar, so days worked in Spain fall outside Gibraltar PAYE in principle; agree the position with the Income Tax Office.
Corporate nuances for the Gibraltar company
Under the 2019 UK-Spain International Tax Agreement on Gibraltar, a Gibraltar company is treated as tax resident only in Spain if, among other tests, the majority of its assets are in Spain, most of its income is Spanish-source, the majority of the people in charge of its effective management are Spanish tax residents, or it is controlled by Spanish residents. A Gibraltar company relying heavily on Spain-based management or staff therefore risks Spanish corporate tax residence or a Spanish permanent establishment. Directors and senior decision-makers should be based in Gibraltar and board decisions taken there.
Working in Gibraltar as self-employed
If you physically carry out self-employed work in Gibraltar, you must also register as self-employed with the Department of Employment and pay Gibraltar self-employed social insurance at 20%, subject to a weekly minimum of £30.45 and maximum of £53.55.
Take advice from both a Spanish asesor and a Gibraltar tax adviser before agreeing any structure.

Can someone living in Spain work freelance or remotely for a Gibraltar company?

Short answer

Detailed answer

Freelancing from Spain

Remote employment from Spain

Risks for the Gibraltar company

Working physically in Gibraltar