On 22 September 2020, the Spanish Senate approved the law for the ratification of the pending tax agreement with the UK regarding Gibraltar. The agreement, signed 4 March 2019, includes provisions on tax residence, administrative cooperation in tax matters, and other matters. The agreement will enter into force once the ratification instruments are exchanged and will generally apply from the date of its entry into force, although the provisions on administrative cooperation will apply from 1 January 2011 or 1 January 2014, depending on the type of information exchanged.