I (UK passport) realize that after staying 90 days in the Schengen zone I need to be accompanied by my wife (ES passport) through the border. I want to return to the UK on my own. Is it fine for my wife to accompany me into Gibraltar, and then leave me there, and her go back to Spain.
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And will this visit reset my wife's 90 period to avoid registering as a Spanish resident?

Yes, if she spends at least 24h in GIB. However, she'll be walking in to tax trap for staying too long in ES.

I don't see why not. As a frequent visitor to Gibraltar, I can see how you could cross the border into Gibraltar, your wife leaves you at the airport and then collects you on your return and accompanies you through the border back into Spain. I take it your passport was stamped on the way into Spain initially?

Your wife doesn't have to worry about crossing the Spain/Gibraltar border. Obviously there is no passport stamping for EU nationals and nobody stands at the border cross examining people about their tax status.

We would stay in Spain we'll short of 183 days so, as I understand it, I don't think there would be a tax issue. Does anyone know of it is written down anywhere that to reset her 90 day period, my wife needs to stay outside Spain for 24 hours. I realize some evidence would be useful, if anyone checked, but we were hoping a recept for coffee/ATM withdrawal and a one hour visit would be enough. Maybe I'm being naive.

You are right about the 183 days ruling re tax residency, that's why there is a British pressure group consisting of holiday homeowners in France who are upset that post Brexit, they can no longer spend six consecutive months in France without becoming tax resident.

Who is asking/going to ask your wife for proof of her 90 day stay in Spain?

I can't think of any scenario where she would get asked about 90 days. Maybe someone else could give an example. I guess I'm aware of it as some members of this forum get very vocal about it, as she would be breaking the rules. I guess getting a recept in Gibraltar, while we are there anyway, does no harm.

I've been heavily involved with Spain since 1998 and not once have I been asked about my movements in and out of Spain and I have never met anyone else that has either. People get worked up about it and sometimes say they registered their presence after 90 days when they were EU nationals pre Brexit but obviously I don't know if that is true and I have never been able to get anyone to attach the form/paperwork they produced when they supposedly registered as a visitor - someone once attached a form on here but it was for permanent residency and went on about "your new country" which is obviously not the correct terminology for a registered visitor.

The fact is, the 90 day visitor registration rule has never been enforced for EU nationals (my lawyer had never heard of it) but third country nationals most definitely cannot stay in the Schengen zone for more than 90 days and those rules will be tightened up with the introduction of EES and ETIAS.

The ins and outs of the 90 days are completely immaterial when it comes to a Spanish passport holder in Spain, surely?

They would have an unqualified right to remain in Spain without any further documentation, for as long as they like. There may, of course, be other administrative formalities they'd have to comply with after certain thresholds but not relating to the 90 day registration applicable to EU nationals from other member states.

I'm not sure why the OP said at the outset that when he left Spain for Gibraltar he'd need to be accompanied by his wife. Am I missing something?

You can spend more than 90 days inside the Schengen area accompanying your partner and it won't be counted as overstaying when leaving, and it's easier to explain this with your partner standing next to you. Otherwise you'd need a bunch of documents and a border guard who didn't get out of bed the wrong side that morning.

On the other hand the registration in an EU country after 90 days rule for EU citizens doesn't appear to be controlled or enforced much.

So as not to be subject to the 90/180 day rule, I presume. Spouses of EU nationals are exempt when travelling with their partners.

A lot of the time people do it only when applying for a local job, or putting their kids into school. Otherwise they don't bother registering.

Some take it to an even higher level - where I live there are plenty of people who have their empadronamiento but didn't bother registering as a resident. The reason? A 75% discount on air travel anywhere in Spain.

To avoid having his passport stamped under the 90 day rule. Non EU citizens, travelling with an EU spouse effectively avoid the 90/180 day rule. I'm not sure how this will work under EES.

Apparently, once EES comes online, they will have to go to a manual booth with supporting documentary evidence of relationship. There seems to be a question mark hanging over the passport stamping. I was told that the non EU partner would still be stamped but I have since heard they will be completely exempt from any stamping/EES procedure. It's probably worth writing to Europe Direct for confirmation.

I assume people are only worried about stamps when they don't have residency? Because my passport got stamped on arrival even though I showed a TIE along with it (and was traveling with my wife, who has an EU passport) and since then I have been in and out multiple times and haven't even bothered getting an exit stamp...