Thank you for the info all, its building up quite a picture now. You know, I had a feeling the exception bit was just a little optomistic !! LOL, but I suppose understandable as mainly they are dealing with US citizens and its the same in England you either get an allowance on one or the other! I am going to have to do some serious figures, and probing into purchase tax on a mobile, and look into what seems to be called 'closing costs', and if like in Spain, debts can be hidden on a property not the person, (is that something that happens on the states?) which you don't know about till after purchase. This is a minefield! Maybe I should say learning curve!!!LOL!!