Gibraltar Tower
I'm sure gisajob has researched Gib well but.......
Living in Spain is all very well and, yes rent is cheaper than in Gib. What about health care or kids schooling? Think you might be entitled to those free in Gib whilst you live in Spain? True you pay Gib tax and SI but this still doesn't entitle you. There is no LEGAL way round that.
Tax in Gib is high - up to 48% - on all income. That includes accomodation allowance and any form of benefit in kind. This can be offset mainly by a mortgage which attracts generous allowances - but in Gib only.
Traffic levels are low, so is job satisfaction and boredom - at work anyway - is high.
Keep the CV's flooding in!!