Spain has officially removed Gibraltar from its list of non-cooperative tax jurisdictions after 35 years, according to a ministerial order published on Saturday in the Official State Gazette (PDF (source in Spanish)). The decision confirms something that had been on the table for years: Spain no longer considers Gibraltar a tax haven, alongside Barbados, Dominica, Samoa, Seychelles, and Trinidad and Tobago.
The decision is underpinned by technical criteria, not by diplomatic gestures. Gibraltar signed a bilateral agreement on tax cooperation with Spain in 2019, which came into force in March 2021, and its implementation has been deemed satisfactory.
