UK Citiz, Spanish Tax Resident selling spanish home moving back to UK

[OldSuttonian]

Hi,
My dad (over 65), a UK citizen, has been a Spanish Tax Resident since 2001. He's trying to sell his home there. He has recently joint bought a home in the UK for when he returns.
1. Is the home in Spain, which he still lives in, classed as Main Residence?
2. If yes, then he is exempt from Spanish CGT (over 65, main residence)?
3. If no (I assume because he now has his name on the deed of a UK property) will he be subject to Spanish CGT at 19% and UK CGT (the balance) based on the buy/sell values corrected for £/€ rate of the time?
4. How does the temporary non-domicile thing work here (if at all) when he returns to the UK?
Sorry to be a bit vague. I think the worse thing he ever did was get entangled in Spanish tax!
Thanking you in advance for your time and help.
Old Sutt!

[maths]

1. Is the home in Spain, which he still lives in, classed as Main Residence?......This is a question for a Spanish advisor.
2. If yes, then he is exempt from Spanish CGT (over 65, main residence)?..........See 1 above.
3. If no (I assume because he now has his name on the deed of a UK property) will he be subject to Spanish CGT at 19% and UK CGT (the balance) based on the buy/sell values corrected for £/€ rate of the time?.......He will be liable to UK CGT on any sterling gain if he sells the Spanish property after becoming resident in the UK.However, if this was his only residence in which he lived whilst in Spain there will in practice be no actual UK CGT charge
4. How does the temporary non-domicile thing work here (if at all) when he returns to the UK?..........Not sure to what you are referring??

[OldSuttonian]

Dear maths,
Appreciate your time in replying.
I will ask dad to speak to an advisor regarding the main residence status.
He bought the property when the exchange rate was around 1€=60p (2001) and if he sells this year (currently 1€=88p) he's looking at a currency gain of 40-odd% alone. I don't think he's going to get much more (in euro terms) than when he bought it as the market over there is non-existent (want to buy a nice house on the Costa Blanca?!!!!!)
The Non-Domicile thing: I was reading that he is considered temporary non-domicile as he is a UK Citizen living abroad (although how you can consider 2001-2017 as temporary, I wouldn't know). I also saw some complicated hieroglyphics on the HMRC about this, if you left the UK before 2013 etc, etc, but, as you can probably tell didn't have a clue what they were on about or even if it was relevant.
Hopefully if we can bottom-out the status of the house, and he remains "residentes" until its sold and he returns, then it looks like he should be ok for CGT.
Many thanks for your help.
Kind regards,
OldSutt

[maths]

Assuming the Spanish property was his only property in which he has lived, as I said above, he should in practice end up paying no UK CGT.

There is no such thing as "temporary non-domiciled". There are provisions concerning "temporary non-residence" which impact on income and capital gains tax but this is based on being away for 5 years or less and hence is irrelevant.

[OldSuttonian]

Dear maths,
Thanks once again for replying. This makes a lot more sense and thanks for clearing out the non-residence situation.
All the best,
Old Sutt.