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The territorial government of Gibraltar, based on law in the 2006 constitution, collects its own taxes and budgets its costs and capital expenditure, with maximum personal tax rates of 28% and company tax of 10%. Spain notes that the European Commission is investigating the tax regime of Gibraltar and that Spain considers Gibraltar a tax haven.
The Gibraltar sovereignty referendum of 1967 was held on 10 September 1967, in which Gibraltarian citizens were asked whether they wished to pass under Spanish sovereignty, with Gibraltarians keeping their British citizenship and a special status for Gibraltar within Spain; or remain under British sovereignty, with its own self-governing institutions.
Map of the status of the isthmus according to the Spanish position. Spain does not acknowledge British sovereignty over Gibraltar, as they consider that the only part that was ceded was the fortified perimeter of the city, and the rest had no territorial jurisdiction (the literal phrase of the treaty is "the Catholic King wills, and takes it to be understood that the above-named propriety be ...
Gibraltar is not a sovereign state: its formal international relations are the responsibility of the Government of the United Kingdom. Since Brexit, it is not part of the European Union, but is a participant in the EU–UK Trade and Cooperation Agreement .
The Gibraltar sovereignty referendum of 2002 was a referendum, called by the Government of Gibraltar and held on 7 November 2002 within the British overseas territory, on a proposal by the UK Government to share sovereignty of the territory between Spain and the United Kingdom. The result was a rejection of the proposal by a landslide majority ...
Gibraltar is largely a self-governing British territory on the tip of the Iberian Peninsula with a population of about 30,000 people, whose territory is claimed by Spain. It continues to be listed as an NSGT though its residents expressed a preference in two referendums to retain the status quo .
In addition, any time spent in Gibraltar could count towards the maximum of 90 days’ stay in 180 days, which the UK negotiated as part of the Brexit agreement.
The Government of Gibraltar is elected for a term of four years. The head of government is the chief minister, currently the Hon. Fabian Picardo of the Gibraltar Socialist Labour Party (GSLP), who has been in office since 9 December 2011, in alliance with the Liberal Party of Gibraltar (Liberals), following the 2011 General Election.