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It is usually possible for an advanced user to change keyboard operation, and third-party software is available to modify or extend keyboard functionality.

A computer keyboard comprises alphanumeric or character keys for typing, modifier keys for altering the functions of other keys, navigation keys for moving the text cursor on the screen, function keys and system command keys – such as – for special actions, and often a numeric keypad to facilitate calculations.

Buyers with an eye for a bargain have been haggling prices even lower as they know many sellers are desperate to sell.

But expats who snap up their dream home at these rock-bottom prices risk falling foul of the tax trap.

Now the tax authorities are combing through home sales dating back over the past four years and comparing the declared sales price to what they believe the real value is.

If the house’s sale price does not match with the taxman’s own official valuation of the property, the owner is asked to pay the difference in stamp duty.

Typically, there are three rows of keys for typing letters and punctuation, an upper row for typing digits and special symbols, and the The MIT "space-cadet keyboard", an early keyboard with a large number of modifier keys.In Spain, as in Britain, the buyer must pay sales tax on the property.This is known as Impuesto de Transmisiones Patrimoniales (ITP).Bob and Kay Rogers have been asked for an extra £1,500 sales tax three years after buying a home in Miramar, near Valencia.The couple who are semi-retired but also work part-time as English teachers in a local school, bought the two-bedroom house near the sea in 2011.

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