Hello, if you have any questions or need further clarification after reading my answer please let me know.

As the property in the UK has been your main residence up to the point you went to Spain .. this period qualifies for private residence relief for CGT purposes,

In addition there is relief for the final 3 years of ownership even if you weren't living there, as long as it's been your only or main home at some point during the time that you've owned it.

Based on information provided your capital gain on sale of property would be covered by private residence relief and NO CGT payable.

If you need more information please let me know.

I hope this is helpful and answers your question. I am available for any follow up questions you may have, and you can use the reply button to post your follow up questions to the page.