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GIBRALTAR REMOVED FROM SPAIN'S LIST OF NON-COOPERATIVE JURISDICTIONS - 497/2026

June 27, 2026

HM Government of Gibraltar has welcomed the formal removal of Gibraltar from Spain's list of non-cooperative jurisdictions. The change was published today in Spain's official gazette, the Boletín Oficial del Estado, through Order HAC/649/2026 of the Spanish Ministry of Finance.

Gibraltar had been included on the Spanish list since 1991, under Royal Decree 1080/1991. Its removal ends a designation that had been in place for 35 years.

The delisting follows the International Agreement on Taxation and the Protection of Financial Interests between the United Kingdom and Spain regarding Gibraltar, known as the Tax Treaty, which was signed in 2019 and entered into force in March 2021. The Treaty established a framework for tax cooperation between Gibraltar and Spain and removed the basis on which Spain had maintained the listing.

The removal takes legal effect the day after publication in the Boletín Oficial del Estado.

The Chief Minister, the Hon Fabian Picardo KC MP, said:

"Gibraltar should never have been on the Spanish list of non-cooperative jurisdictions. After the Tax Treaty all the excuses Spain had used to keep us on the list completely fell away. Our removal from the list was, thus, long overdue. This is therefore a moment for celebration of a historic wrong of over 30 years being finally undone. The result will mean a lot to many people with cross frontier interests, not least businesses, workers and those with second homes in Spain.

I want to thank all those in the Government of Gibraltar negotiating teams who have helped us deliver this result, not least Michael Llamas CMG KC and former Financial Secretary Albert Mena CBE, as well as the many in the UK FCDO and Treasury who assisted us through this process, in particular former British Ambassadors to Spain Sir Simon Manley KCMG and Hugh Elliott, the current British Ambassador to Spain Sir Alex Ellis KCMG, as well as the current Ambassador to the EU Lindsay Croisdale-Appleby CMG. Additionally, the team at the Gibraltar Tax Office, under John Lester, who have been in the driving seat of delivering on our commitments under the Tax Treaty and have ensured we have voided any excuse to suggest that Gibraltar should not be removed from the Spanish list of non-cooperative jurisdictions.

This is a magnificent result and all of Gibraltar should celebrate it."