Capital gains tax whilst living abroad

barrydh

My partener has sold her UK house which is her second property in the UK ( she still owns the second house).. She lives in Spain and has done so for about 10 years. Is she liable for capital gains tax in both countries? We have worked it out she will have CG tax liability of about 4K. Thanks

sherlock228

Article 11 UK / Spain 2013 Tax treaty
This is a reasonable summary :
https://www.litrg.org.uk/savings-property/capital-gains-tax/non-residents-and-capital-gains-tax

Non-residents and capital gains tax | Low Incomes Tax Reform Group

poseidon1

If she is Spanish tax resident she will be liable to Spanish CGT on the UK property disposal with credit ( via Spain/UK double tax agreement) for CGT paid in UK.

https://pccwealth.com/capital-gains-tax-in-spain-on-uk-property/

Presumably if she is Spanish tax resident she is compliant and submitting annual Spanish tax returns?

LITRG

https://forums.moneysavingexpert.com/discussion/comment/82021770#Comment_82021770

Thank you @sherlock228 for sharing our guidance! We came here to share that link, and also links to our guidance pages on double taxation and selling your home - the latter includes some information on periods of deemed occupation which may be relevant to the OP depending on their circumstances. Links as follows:

Double taxation | Low Incomes Tax Reform Group

Selling your home | Low Incomes Tax Reform Group

Sam_666

Does she has NT tax code in UK?
Has she properly notified hmrc about move to Spain?