Dear Raymundo, thank you so much for your advise, I now have a clearer picture and know what to do. I will not be putting my property into a UK company, I believe, like you say, there will be no real gain for myself or my heirs. I final question, I came to Spain in 1986 and contracted the construction of my home, all paperwork was signed before December 1986 but the property was finished in 1988 and that is when i got the deeds. Does the fact that i contracted the property before december 1986 exempt me for capital gains or not?