Parents thinking of moving back from Spain

My dad is 86, my mum a little younger. They have lived away since they retired almost 30 years ago. They are thinking of selling up in Spain to move back to be near me (or we both sell up and buy a place together). Currently their apartment isn't worth as much as he had hoped.
What things do they need to bear in mind, money-wise. My dad thinks the taxes over here will be prohibitive. I think he gets around 2k a month pension plus state pension. I think my mum gets the state pension, but she doesn't have an occupational pension.


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