The 30-year-old joined Fulham from Tottenham Hotspur last year, making 12 appearances for the Cottagers in the Championship during the 2021-22 campaign.
Gazzaniga has not made a Premier League squad for Fulham this term, though, while he was only on the bench for their EFL Cup clash with Crawley Town on August 23.
Having dropped to third-choice stopper, the Argentina international has left Craven Cottage in search of first-team football.
"Paulo Gazzaniga has joined Girona on loan for the duration of 2022/23 season," read a statement on Fulham's official website.
"Girona currently occupy 13th spot in La Liga, and travel to Mallorca for their next fixture on Saturday.
"It's a third spell in Spain for Paulo, having previously represented Rayo Vallecano and Elche, and we wish him the very best of luck for the remainder of the campaign."
Gazzaniga came through the youth system at Valencia before joining Gillingham, while he spent five years with Southampton ahead of a move to Tottenham.