183 Days/TIE/Residency

If you gain your TIE in Jan-June 2022, you are a Spanish tax-Resident from 1/1/22.

If you gain your TIE in July-Dec 2022, you become tax-Resident on 1/1/23.

Either way, if you sell your UK home in 2021, you are not liable for CGT on the proceeds in Spain.

Will,   think you may have made mistake and meant "sell house in 2021" as if residency granted pre July and house sale in 2022 it would be liable for CGT. 

Regards 

Pauline 

Thanks for spotting my typo 

I have edited the original.

K

You shouldn't be paying capital gains tax on your own house in the UK .

If you have become a Spanish resident in same tax year as sale or even later, you are liable to CGT in both countries! In Uk it ceased to be your prime residence when you became a Spanish resident so that period of not being main home is liable for CGT and yes all the profits made on UK property (remember its not "your home") will be liable to CGT in Spain as a Spanish resident. 

Regards 

Pauline 

Correct.

I have been through it and paid CGT in UK and Spain.

The tax-take in Spain is bigger, but they deduct the CGT already paid to HMRC.

If you don’t take up residency - i.e. live - in Spain before your TIE validity expires surelyyou have to go through the process all over again? Timings of everything are very important.

I wasn't aware that tax liabilities incurred in the UK could transfer to Spain. If I inherit money (tax-free) in UK before I move to Spain, is there any way that Spain could tax me on it? Surely it just becomes my own capital regardless of the date of inheritance as long as I'm still in the UK when I get it? Any advice appreciated as this could affect when I move to Spain.

Correct. Only applies if you are a resident when inheriting

Regards 

Pauline