After being a resident for 16 years in Mallorca and owning my house for 9 years I sold it in May 2007. After 3 months I returned to the UK . I want to go back to Mallorca and will buy my fathers apartment using the profits of the sale on my old house . I don't think I paid cgt before I left .
The 2 year limit is up now so should I make a declaration in Mallorca on arrival for the old house and will I have late payment fines ? .

Otherwise at which year would I be safe from paying the cgt ? I could wait until the time has passed before actually purchasing my father place . If I work in the mean time or open a bank account will the tax office be allerted ?