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Consider this. If you own a property in Spain, and decide to move back to the UK and buy a home, you will pay an additional 3 per cent of stamp duty land tax (SDLT) if you buy before selling your home in Spain. The good news is you can apply for a refund once you sell your home in Spain, but still. Tax, tax, tax, wherever you go.
http://www.ft.com/intl/cms/s/0/01e4ea10-f81c-11e5-96db-fc683b5e52db.html
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As Mark says, the additional SDLT can be refunded once your Spanish property is sold, but you only have 36 months in which to do this, although this may be a bit longer if you buy before 25th November 2016.
For more, or if you can’t reach the FT site, Zoopla has good info: http://www.zoopla.co.uk/discover/buying/q-a-new-3-stamp-duty-surcharges/#JS7qAkrlRqf4zzoM.97
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