CGT as recent non-resident

Spanish residents (>65) looking to sell property in Alicante and return to UK.

As I understand it CGT (@19%) will be due but it seems exemption for Residents over 65 who sell their main residence. Would this exemption apply for someone who sold their Spanish property shortly after leaving Spain (6 months- 1 year) and becoming UK resident again?

Dear Sir or Madam,

In short, yes.

The reason is that you are still resident in Spain for tax purposes over the next 4 years on leaving the country. So you can benefit from this tax exemption even on you relocating to another country.

Yours faithfully,