Main Residence Abroad

[caffe]

IHT query.

Man remarries after wife passes away , had 2 properties one in UK & one in Spain (both jointly owned with previous wife).
He sells UK home and moves into and resides into the property of his wife but has no financial ties to this property beyond the address details.
He spends 3/4 month a year in his Spain property , never rented it out or used as holiday let.

How would this asset be treated/classed in relation to IHT?

[AGoodman]

Assuming he is UK domiciled, it would just be an asset and therefore at risk of IHT and Spanish estate duty.

As he has lived there, he can benefit from the RNRB if he leaves it to issue.

(He might qualify for RNRB anyway if he leaves the proceeds of his UK home to issue, depending on timing).