ARTICLE · 12 MAY 2021

New Reporting Deadline For Spain Tax Agreement

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The deadline for the submission of information for the purposes of Article 2(2)(d) of the International Agreement on Taxation and the Protection of Financial Interests between the Kingdom of Spain and the United Kingdom of Great Britain and ...

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The deadline for the submission of information for the purposes of Article 2(2)(d) of the International Agreement on Taxation and the Protection of Financial Interests between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland regarding Gibraltar (the "Agreement") has been extended until Friday 7 May 2021.

In applying (2)(b) of the Agreement, the Gibraltar tax authorities are required to provide the designated Spanish tax authorities with a list of the persons charged with effective management and the legal beneficial owners of any Gibraltar-based legal person, entity or other legal structure or arrangement which fall within the residency rules outlined in (2)(a)(iii) or (2)(a)(iv).

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