Hi guys,

If a British ?resident? (ie, lived in Spain for more than 183 days per year with a NIE card) who has lived and owned a property in Spain since 2002 declares at the tax office for the first time (in order to get a tax certificate so they would be capital gains excempt when they sell their main residence property and reinvest all the proceeds within 2 years into another property), would they be….

1) liable for just the previous year (e.g. 2009)
2) liablie for the past 5 years as this is their first time declaring
3) are there any additional taxes apart from the local tax (IBI) and refuse tax (basura) that could be owed?
4) when at the notary at the point of sale, will the notary ask the seller for just his NIE card/certificate or a tax certificate as well?
5) Will just one delcaration at the tax office be sufficient enough to be classed as a “fiscal resident” in order to be elegible for capital gains rollover (if all sale money reinvested) or is it 3 years?

Any responses much appreciated.  Thanks.

Wasn’t this posted the other day - if not something very similar….........You need 3 consecutive years of tax declarations in Spain for the benefits. They probably won’t be bothered about earlier years.

Hi Rob,

Sorry for being repetitive and annoying with my questions.  I thought maybe I could deal with this on my own but I’ve now realised it’s necessary to see a professional as my situation is rather complex. Thanks for your patience and time spent in replying to me.

Ok - yes to be honest (and I always say it) take advice from a professional - these forums give you feedback but on these matters it is important to get the correct legal advice - and of course like the UK tax rules and regs change frequently.

On another point don’t confuse ‘municipal’ taxes for basura etc with tax declarations but yes they need to be paid up ready for property sales completion time as the buyers legal rep should check this with you and yes notaries these days well ask for evidence of fiscal residency.