Retention fees

I suggest you read the info again

I have read it again. The residence in Spain is not our principal permanent residence. What have I missed please?

You may get a good legal person to make this fit
But the major novelty of the law project - pending final approval too - is that the capital gain that a resident in another member state of the EU - or in a EEA member state with which there is an effective exchange of tax information - obtains from the transmission of a property that he/she has been using as “permanent” domicile in Spain will be exempt from tax provided the total amount obtained from the sale is invested again in another permanent home in Spain, under the same conditions as those applicable to tax residents in Spain, that is, the amount must be re-invested within a term of 2 years prior to or following the sale, the transmitted property must have been the “principal” residence of the taxpayer for a continuous period of at least 3 years and he/she must start living effectively and permanently in the new home within 12 months from the date of purchase or the date of completion of the works, as the case maybe.

Thank you