I am an spanish attorney
The answer to your question is not, he has no pay taxes in spain
Its regulated on the spanish law 35/2006
He has to make his residence and work in Gibraltar
If he works in Spain he will have to pay taxes in Spain
I mean, when an spanish goes out of Spain, and work out of Spain, he has no pay taxes in Spain
He can so say I am working in Spain but I live in Gibraltar in oorder not to pay taxes,
If he works in Sapin he will have to pay his taxes here
Here you got the law in spanish
I will be here if needed, than you for using our services. Have a good day
If you do not have more doubts, I gently ask for a good evaluation of the service provided in orde I get paid from the web site
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