Posted: Mon Oct 17, 2022 3:54pm
Hi Helen,
There's nothing stopping him selling his existing property, or buying a new one. As you say, he will have the 3% tax retention made from the proceeds, because he's non-resident, and providing there are no outstanding taxes on the property, he should be able to claim that back. However, Brexit has not ceased the exchange of information between the respective tax authorities in Spain and the UK, so depending on his tax status in the UK, this could cause problems for him. You also say he's a "colleague" - does this mean he's undertaking paid work in Spain? If so, I'm assuming it's 'cash in hand', as being paid 'on the books' would also be a discrepancy that could be picked up by the tax authorities.
As you've mentioned driving, is he doing so on a UK licence? If he's involved in an accident, he may get away with this, if he claims to be a tourist, but if he gets stopped at one of the fairly regular roadside checks, the police may have the time and inclination to delve further into his situation. For example, as a non-resident, driving on a UK licence, he should carry his UK passport with him and, presumably, that won't show any passport control entry or exit stamps, so how would he explain that he's been in the country since 1st January 2021 (the end of the Brexit transition period) without leaving at least every 90 days and not re-entering the Schengen zone for another 90 days?
I think his biggest problem is healthcare. As a non-resident tourist, he can access Emergencias at a state hospital, but they will ask him for his EHIC, as it was called when the UK was a member of the EU, or the new UK GHIC. Does he still have a valid EHIC, or has he applied to the UK for a GHIC? (He would need to be registered with a UK GP in order to obtain the new GHIC.) Whilst he will be treated for immediate emergencies, he will be expected to receive ongoing treatment in his country of residence which, clearly, is not Spain. If he already has health issues, these are unlikely to improve with age and, unless he can afford private health care, this could leave him in a very vulnerable position.
Good luck!
Kind regards,
Kim