In the past we had some discussion about Fiscal Residence and Residencia. To be fiscally resident this is deemed automatically if you spend more than 182 days in Spain 1.1. – 31.12 in the tax year. You are supposed to fill in a tax return of all your world wide income. You can file no residente if there less than 183 days. If you get a Residencia This does not mean you are fiscally resident if you observe the number of days limit. However I have read that if you have a UK home and you sell it and subsequently become fiscally resident in the next year the Hacienda can still deem that you decided to live permanently in Spain before because of the Residencia and charge you capital gains on your uk home . Is this right please.?