I understand that if I sell my UK property and use the funds ( some of them) to invest in a property here in Spain ( to become my main residence) I would not be liable for CGT here in Spain.

I have rented it out for last 6 months as I am now based in Spain where I am renting.

Is my understanding correct?

Hi there

I’m still a UK tax payer and not domiciled yet in Spain - hence why I want to sort out everything out and get set up properly in Spain.

The concept of tax domicile does not exist in Spain. It’s a UK thing. You are either tax resident or not.

Your best bet is to avoid becoming tax resident this year by spending less than 183 days in Spain, then if you sell it this year there will be no CGT to pay.

If if you sell it while tax resident in Spain CGT will be due but if you roll over the full amount into a new permanent home in Spain you could avoid that. However Brexit could possibly change that concession.

True, but if you become Spanish tax resident in the year you make the gain, you will pay Spanish CGT. the problem is that even though you were not tax resident on the day you sold, if you become tax resident in the same year, your tax residency is for the whole of that year. HMRC accept split tax years, Spain does not.