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Where Taxpayers and Advisers Meet

Dual tax resident - selling a UK property... CGT!

Posts: 1
Joined: Thu Sep 12, 2019 6:43 pm

Dual tax resident - selling a UK property... CGT!

Postby Wossy » Thu Sep 12, 2019 6:55 pm

I am looking for someone familiar with Spanish & UK tax and residency.

I have a wife and two children. We have a home in London, and I work in the UK (and around the world) through my UK Ltd company.

My wife and children have been living in Spain where we have been renting an apartment for the past ten months, while I travel for work.
So it appears that I am 'dual tax resident' for Spain and UK, although by doing the tie-breaker questions, it seems as though the UK would win (and I agree - Ltd company in UK, UK income only, UK property, and Nationality).

We would like to sell our home in London and buy a property in Spain.
If we sell our home in London we currently incur no UK CGT due to Main Residence Relief.... but would we incur CGT (23%) in Spain?
All the dual taxation articles online and on the HMRC website talk about 'income' and not CGT.
Can I invoke the tiebreaker rules and prevent Spain from taxing the CGT?


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