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Czy Brexit zakończy raj na Gibraltarze ?

Od momentu ogłoszenia wyników referendum w sprawie opuszczenia UE, Brexit’owi towarzyszy coraz więcej chaosu, jego skutki budzą powszechną niepewność, a efekty prac w sprawie Brexitu osiągnięte na przestrzeni ponad 3 lat ograniczają się do kilkukrotnego przedłużenia terminu zapowiadanego wystąpienia oraz nadal ostatecznie nieuregulowanych stosunki między UE a Zjednoczonym Królestwem. Jedną z kwestii spornych okazała się być regulacja podatkowa na Gibraltarze. Ten niewielki kraj posiada specyficzny status członka Unii Europejskiej, gdyż jako kolonia Zjednoczonego Królestwa stosowane są do niego przepisy Traktatów, jednak tak jak UK nie należy do strefy Schengen. Ponadto, nie był nigdy objęty unią celną, ani wspólnotowymi przepisami o podatku VAT.

Pierwszym traktatem będącym reakcją na Brexit regulującym sytuację hiszpańskich przedsiębiorców posiadających spółki zarejestrowane na Gibraltarze jest traktat fiskalny zawarty między UK a Hiszpanią 4 marca 2019 r. 

Szacuje się, że na Gibraltarze zarejestrowanych jest 55 000 firm, mimo że liczba ludności wynosi około 30 000. Zgodnie z nowymi przepisami, które Hiszpania zamierza wdrożyć, nieuczciwe praktyki biznesowe byłyby ograniczane przez zmuszanie firm do płacenia podatków w Hiszpanii, jeśli większość ich aktywów znajduje się na terytorium Hiszpanii, jeśli ich dochody pochodzą z Hiszpanii, jeżeli osoby zarządzające spółką są rezydentami podatkowymi w Hiszpanii lub jeśli większość praw kapitałowych posiada hiszpański obywatel. Wprowadzono kilka wyjątków, aby uwzględnić firmy, których działalność naprawdę ma miejsce poza Hiszpanią, takie jak te zarejestrowane na Gibraltarze przed 16 listopada 2018 r., oraz te, które mogą udowodnić, że 75% ich przychodów pochodzi z działalności na Gibraltarze.

Nowy traktat międzynarodowy ustanawia obiektywne kryteria określania, kto jest rezydentem podatkowym Gibraltaru, a kto nie. Osoby, które spędzają ponad 183 dni w roku w Hiszpanii, których małżonek lub partner jest rezydentem hiszpańskim, którzy posiadają zwykły dom w Hiszpanii lub którzy utrzymują dwie trzecie swoich aktywów na terytorium Hiszpanii, będą musieli płacić podatki w Hiszpani. Zasada ta dotyczy niektórych osób, które są obecnie uważane za rezydentów podatkowych na Gibraltarze.

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Główne skutki traktatu wiążą się z sytuacją hiszpańskich przedsiębiorców zakładających firmy na Gibraltarze. Uregulowanie obejmuje zatem tylko część przedsiębiorstw, jednocześnie sytuacja pozostałych nadal pozostaje niewiadomą, gdyż w dalszym ciągu nie zostały zaakceptowane żadne wiążące ustalenia w kwestii Brexit’u między Unią, a Wielką Brytanią. Nowy premier UK Boris Johnson zapowiedział, że doprowadzi do Brexitu w terminie do 31 października niezależnie od tego, czy w uda mu się w wyznaczonym czasie renegocjować porozumienie z UE. Unia natomiast odmawia jakichkolwiek renegocjacji, dlatego też skutki jakie przyniesie Brexit- dla pozostałych przedsiębiorstw na Gibraltarze są na ten moment nie do przewidzenia.

Autor: Adrianna Nowak

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Maciej Oniszczuk

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