Mudarse de España a Reino Unido: Su lista de verificación fiscal

Resumen del corpus

The article provides a checklist for individuals moving from Spain to the UK, focusing on fiscal considerations. It details rules regarding UK tax residency, the Statutory Residence Test, and the implications for returning residents, including rules for temporary non-residence, pension withdrawals, UK property sales, and gains on shares and investments made while abroad. It also covers the Foreign Income and Gains (FIG) regime for returning residents and advises consulting a tax professional before making decisions.