Gibraltar
Individual - Residence
Last reviewed - 25 September 2024The definition of residence for individuals includes reference to a day count of 183 days in any tax year and over 300 days in aggregate over three consecutive years of assessment.
WWTS Operations Director, PwC US
Please contact for general WWTS inquiries (by clicking name above).
The definition of residence for individuals includes reference to a day count of 183 days in any tax year and over 300 days in aggregate over three consecutive years of assessment.