How is residency tax calculated? - Page 2

True.

But if you leave Spain for >183 days in any year your TIE is invalidated.

So you can't have your cake and eat it.

If you want to be in Spain for >90 in 180, you must be Resident and (in due course) tax-Resident.

Once tax-Resident in Spain, you do not pay CGT on the sale of your primary British home in the UK - you pay in Spain.

If, however, you sell a business asset - such as a rental property - you pay CGT in the UK and again in Spain.

The Spanish tax is higher, and they deduct the payment already made in the UK. I have recently been through this process.

I agree with everything you have said but there can be circumstances where you could be resident in a calendar year but be in the country for < 183 days. For instance, the first year you get residency, if you have some personal circumstances (ie. Major illness of a close relative). I can't believe your residency would be revoked.

Thank you all for your input. I have an appointment booked with our solicitor next week and we can go through this with a fine tooth comb! 

Any good gestor or another person who prepares the annual declaración de la renta on behalf of others, will automatically calculate whether a joint or separate declaration is best for that particular year. Sometimes it's better to do joint and sometimes it-s better to do a separate declaration. Never assume that doing a joint declaration will always be better for you!