If the new withdrawal agreement is ratified, it will not be necessary for Madrid to activate an emergency plan adopted in March to prepare for the possibility of a Brexit without a deal. People living on both sides of the Gibraltar-Spain border are currently crossing regularly in both directions, without papers, but after the end of the transitional period for Brexit on 31 December, their passports would have to be reviewed if there is no agreement on free movement. Boris Johnson has the choice of reaching an agreement with the Spanish on the future of Gibraltar or exposing its citizens to the economic threat by pushing it out of a trade deal between the EU and the UK. After Brexit, some agreements will apply during the transition period. However, after the transition period, agreements still need to be negotiated between stakeholders.  Under the agreement, individuals and businesses in Gibraltar must pay taxes in Spain when they carry out most of their activities there. However, Gibraltar`s participation in Schengen is controversial for the UK, which has refused to participate in the free movement of Schengen, even though it was part of the EU and will leave its prosecution system at the end of the year, unless there is a security cooperation agreement with Brussels. The Government of the United Kingdom will never reach an agreement on sovereignty without the agreement of the Government of Gibraltar and its people. Indeed, we will never enter a process without this agreement.
The word “never” sends a substantial and clear confession and has been used for purposes. We have conveyed this message with confidence to the peoples and governments of Von Gibraltar and Spain. It is a sign of the maturity of our relationship now that this is accepted as a position of the United Kingdom. “When Europe shows its standoff on future relations, I think people should read it carefully and think about what we were keeping in the negotiations on the withdrawal agreement on the issues that were at the centre of our concerns. The source said an agreement to create a “common prosperity zone” in Gibraltar, a British territory on which Spain claims sovereignty, was unlikely until a full Brexit deal. On 18 October 2018, Spanish Prime Minister Pedro Sénchez announced that he had reached an agreement with Britain and said that a specific protocol on Gibraltar was being prepared with the British government and that he hoped to reach a good agreement for both sides.     On 19 November 2018, however, the Spanish government threatened not to support the draft Brexit agreement because it claims that an article was added without its consent, which could be misunderstood and that Spain could leave Gibraltar without having a say.  On November 22, 2018, Prime Minister Sénchez and Prime Minister May discussed the problem, but the Spanish Prime Minister said that “our positions remain far apart. My government will always defend the interests of Spain. If there is no change, we will veto Brexit.    On 24 November 2018, Spain agreed not to veto the Brexit deal in exchange for a tripartite statement from the President of the European Commission and the President of the European Council, the British Government and EU Member States that no agreement would be reached on Gibraltar without the agreement of Spain.
The EU statement also stated that the EU did not consider Gibraltar to be part of the UK.    In addition, Resolution 2231 (XXI) itself recalls and calls for the application of Resolution 1514 (XV) (which guarantees Gibraltar`s right to self-determination) and therefore considers that: that the Spanish right to its territorial integrity (which would not be compromised by the decolonization of Gibraltar) cannot supplant or annihilate the rights of the people of Gibraltar , in accordance with Resolution 1514 (XV) or the Charter.