Hi guys,

if a british “resident” (ie, lived in spain for more than 183 days per year with a nie card) who has lived and owned a property in spain since 2002 declares at the tax office for the first time (in order to get a tax certificate so they would be capital gains excempt when they sell their main residence property and reinvest all the proceeds within 2 years into another property), would they be....

1) liable for just the previous year (e.g. 2009)
2) liablie for the past 5 years as this is their first time declaring
3) are there any additional taxes apart from the local tax (ibi) and refuse tax (basura) that could be owed?
4) when at the notary at the point of sale, will the notary ask the seller for just his nie card/certificate or a tax certificate as well?
5) will just one delcaration at the tax office be sufficient enough to be classed as a "fiscal resident" in order to be elegible for capital gains rollover (if all sale money reinvested) or is it 3 years?

Any responses much appreciated. Thanks.