Hi. I am planning to sell my apartment in Sitges, Barcelona and understand that I will be liable to pay CGT at 19% on the increase in value of the property, correct?
I have owned the apartment since 2003 and remember reading somewhere that 'tapered' CGT relief is offered after so many years, is this the case?
Also I have an NIE number and my 'empadronment' here in Spain although am NOT a fiscal resident as I work part time for a British company and pay tax in England under PAYE. (I spend less than 183 days a year in Spain).
Does this mean that my purchaser will be liable to withold 3% of the purchase price and pay direct to the Spanish Hacienda, regardless of my actual CGT liability?
I am planning to buy another property in Spain. Am I correct in thinking that as long as I am resident here (although not fiscal resident) I can claim back any CGT liability from the Hacienda so long as I purchase another property within two years and this is my main residence?
Further, do I have to prove to the Hacienda that I am 'resident' here, even with my empadroment and NIE number, with the use of utility bills etc? On a side note, all bills are paid in my name, apart from the water bill which the previous owner never changed over so her name still features on these bills, although I am obviously paying them. Is this a potential problem?
Also, am I liable to pay/declare any capital gains on my Spanish assets to the HMRC, even if I never bring the money into the UK and re-invest again in Spain? As I spend less than 3 months of the year in the UK and work for an airline, if I register as 'non tax UK' resident would I still be liable to pay tax on capital gains made in Spain? (I own a property in the UK).
Lastly, I read that the Spanish govenrment has reduced the purchase tax on new build property to 4% until the end of 2011, has this been extended do you know?

Many thanks. Chris