{"id":53755,"date":"2026-06-09T12:48:34","date_gmt":"2026-06-09T10:48:34","guid":{"rendered":"https:\/\/www.nzp.de\/gibraltar-2026-a-practical-guide-for-businesses-operating-across-the-uk-eu-divide\/"},"modified":"2026-09-08T14:36:03","modified_gmt":"2026-09-08T12:36:03","slug":"gibraltar-2026-a-practical-guide-for-businesses-operating-across-the-uk-eu-divide","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/es\/gibraltar-2026-una-guia-practica-para-las-empresas-que-operan-en-el-contexto-de-la-division-entre-el-reino-unido-y-la-ue\/","title":{"rendered":"Gibraltar 2026: Una gu\u00eda pr\u00e1ctica para empresas que operan a ambos lados de la frontera entre el Reino Unido y la UE"},"content":{"rendered":"<p><span style=\"text-align: justify;\">Empresas del Reino Unido con v\u00ednculos con Gibraltar<\/span><\/p>\n<div style=\"text-align: justify; line-height: 1.6;\">\n<ul style=\"margin: 0 0 1.25em 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 1em;\"><strong>Distribuci\u00f3n en la cadena de suministro<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li>Para las empresas del Reino Unido que actualmente suministran mercanc\u00edas a Gibraltar, el tratado establece una nueva frontera aduanera que antes no exist\u00eda en la misma forma. Las mercanc\u00edas que se transportan desde el Reino Unido a Gibraltar cruzan ahora una frontera aduanera entre el territorio aduanero del Reino Unido y la nueva uni\u00f3n aduanera entre la UE y Gibraltar. Las mercanc\u00edas originarias del Reino Unido deber\u00e1n cumplir las normas de origen del Acuerdo de Comercio y Colaboraci\u00f3n (TCA); de lo contrario, estar\u00e1n sujetas al Arancel Exterior Com\u00fan de la UE al entrar en la uni\u00f3n aduanera.<\/li>\n<li><span style=\"font-size: 17px;\">El plazo de transici\u00f3n de dos meses para las mercanc\u00edas en tr\u00e1nsito en la fecha de aplicaci\u00f3n provisional (15 de julio de 2026) y el plazo de tres meses para las existencias que ya se encuentran en el mercado de Gibraltar ofrecen un breve margen de tiempo para adaptarse, pero a las empresas que a\u00fan no han comenzado su an\u00e1lisis se les est\u00e1 acabando el tiempo.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><strong>Estructuraci\u00f3n empresarial y de grupos<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 0.75em;\">El tratado no modifica la legislaci\u00f3n mercantil de Gibraltar, ni introduce el IVA ni altera de forma significativa el enfoque del territorio en materia de fiscalidad de las empresas.<\/li>\n<li>El tipo impositivo del impuesto de sociedades 15%, que entr\u00f3 en vigor en 2023, sigue vigente. Sin embargo, en el caso de las estructuras de grupo que implican actividades de comercio de mercanc\u00edas a trav\u00e9s de una entidad de Gibraltar, el nuevo marco aduanero y fiscal modifica el an\u00e1lisis de costes y beneficios.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"margin: 1.5em 0 0.75em 0;\">Empresas y clientes con sede en la UE<\/h2>\n<ul style=\"margin: 0 0 1.25em 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 1em;\"><strong>Acceso al mercado de Gibraltar<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 0.75em;\">Para las empresas con sede en la UE, el tratado supone una mejora sustancial en el acceso al mercado de Gibraltar. La supresi\u00f3n de los controles fronterizos rutinarios y el establecimiento de una uni\u00f3n aduanera permiten que las mercanc\u00edas procedentes de los Estados miembros de la UE puedan circular hacia Gibraltar sin aranceles ni contingentes, y que las empresas de la UE puedan vender a clientes de Gibraltar sin las dificultades que caracterizaban la frontera tras el Brexit.<\/li>\n<li>Las empresas de la UE que, en la pr\u00e1ctica, hab\u00edan descartado el mercado de Gibraltar por considerarlo comercialmente inaccesible a partir de 2020 deber\u00edan replantearse esa valoraci\u00f3n.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Empleo transfronterizo y prestaci\u00f3n de servicios<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 0.75em;\">Para las personas residentes en la UE que trabajan en Gibraltar, o para las empresas de la UE que prestan servicios a trav\u00e9s de personal con sede en Gibraltar, las disposiciones laborales del tratado y las protecciones para los trabajadores transfronterizos son de aplicaci\u00f3n directa.<\/li>\n<li>El tratado establece el derecho a la igualdad salarial, las garant\u00edas contra la discriminaci\u00f3n, los derechos sindicales y la coordinaci\u00f3n de la seguridad social para los trabajadores fronterizos. Los ciudadanos de la UE que se desplazan diariamente a Gibraltar se encuentran entre los principales beneficiarios previstos de la frontera abierta, y su situaci\u00f3n laboral y las disposiciones en materia de seguridad social en el nuevo marco deber\u00edan ser revisadas por los departamentos de recursos humanos y jur\u00eddicos a ambos lados de la frontera.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"margin: 1.5em 0 0.75em 0;\">Aspectos empresariales relevantes<\/h2>\n<p style=\"margin: 0 0 1.25em 0;\">Para las entidades que operan en otras jurisdicciones, y para nosotros como bufete de abogados que opera en m\u00faltiples regiones (Alemania, Austria, Hungr\u00eda, el Reino Unido y los Emiratos \u00c1rabes Unidos), el tratado de Gibraltar reviste importancia principalmente como indicio de la direcci\u00f3n que tomar\u00e1 la relaci\u00f3n entre el Reino Unido y la UE. El establecimiento de una uni\u00f3n aduanera a medida, la aceptaci\u00f3n de una armonizaci\u00f3n normativa din\u00e1mica con la UE en \u00e1mbitos definidos y la concesi\u00f3n de la competencia interpretativa al TJUE sobre cuestiones de Derecho de la UE son aspectos que la UE ha exigido sistem\u00e1ticamente como precio de una integraci\u00f3n significativa del mercado. La aceptaci\u00f3n por parte del Reino Unido en el contexto de Gibraltar, por muy limitado que sea el territorio, reforzar\u00e1 la posici\u00f3n negociadora de la UE en las pr\u00f3ximas conversaciones sobre las normas sanitarias y fitosanitarias (SPS) y el sistema de comercio de derechos de emisi\u00f3n (ETS).<\/p>\n<p style=\"margin: 0 0 1.25em 0;\">Para los clientes con estructuras transfronterizas entre el Reino Unido y la UE, ya sea en los sectores de la fabricaci\u00f3n, la distribuci\u00f3n, los servicios financieros o los servicios profesionales, la evoluci\u00f3n de las relaciones entre el Reino Unido y la UE reviste una enorme importancia. Es probable que la revisi\u00f3n del Acuerdo de Comercio y Colaboraci\u00f3n (TCA) de 2026 y la segunda cumbre anual entre el Reino Unido y la UE den lugar a nuevos avances graduales hacia la armonizaci\u00f3n en sectores espec\u00edficos.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\">Por consiguiente, se recomienda encarecidamente a las entidades afectadas que soliciten asesoramiento jur\u00eddico profesional para dotar de flexibilidad a sus estructuras jur\u00eddicas y comerciales entre el Reino Unido y la UE, evitando depender en exceso del marco actual del Acuerdo de Comercio y Colaboraci\u00f3n (TCA) y prepar\u00e1ndose para adaptarse a medida que la estructura de esta relaci\u00f3n econ\u00f3mica y comercial fundamental siga evolucionando.<\/p>\n<h2 style=\"margin: 1.5em 0 0.75em 0;\">Lista de comprobaci\u00f3n para el asesoramiento<\/h2>\n<p style=\"margin: 0 0 1.25em 0;\"><strong>Empresas del Reino Unido que suministran mercanc\u00edas a Gibraltar:<\/strong> realizar un an\u00e1lisis de la exposici\u00f3n arancelaria; evaluar el cumplimiento de las normas de origen del Acuerdo de Comercio y Cooperaci\u00f3n (TCA); revisar los contratos de distribuci\u00f3n y suministro existentes para detectar disposiciones espec\u00edficas relativas a Gibraltar.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\"><strong>Grupos empresariales del Reino Unido con estructuras en Gibraltar:<\/strong> Revisar las entidades dedicadas al comercio de mercanc\u00edas a la luz del nuevo r\u00e9gimen aduanero y de TT; evaluar la eficiencia de la estructura corporativa en el marco revisado.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\"><strong>Empresas de la UE:<\/strong> evaluar la nueva oportunidad de acceso al mercado de Gibraltar; revisar los acuerdos transfronterizos en materia de empleo y prestaci\u00f3n de servicios para los trabajadores fronterizos; seguir de cerca la cumbre anual entre el Reino Unido y la UE para conocer la evoluci\u00f3n general del comercio.<\/p>\n<p style=\"margin: 0;\"><strong>Empresas de todas las jurisdicciones con actividad en el Reino Unido y la UE:<\/strong> incorporar flexibilidad en las estructuras comerciales; hacer un seguimiento de la revisi\u00f3n del Acuerdo de Comercio y Cooperaci\u00f3n (TCA) y de la cumbre anual de 2026; recabar asesoramiento jur\u00eddico proactivo antes de asumir compromisos estructurales.<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/div>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"alert\" aria-live=\"assertive\" aria-atomic=\"true\"><\/div>","protected":false},"excerpt":{"rendered":"<p>UK Businesses with Gibraltar Connections Supply Chain Distribution&nbsp; For UK businesses that currently supply goods to Gibraltar, the treaty creates a new customs boundary that did not previously exist in the same form. Goods moving from the United Kingdom to Gibraltar are now crossing a customs boundary between the UK&#8217;s customs territory and the new [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":51523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-53755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"UK Businesses with Gibraltar Connections Supply Chain Distribution For UK businesses that currently supply goods to Gibraltar, the treaty creates a new customs boundary that did not previously exist in the same form. 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