UK vs Spain tax guide
UK owner: 24% IRNR on gross
Since Brexit, UK residents are non-EU. Spain charges 24% non-resident income tax (IRNR) on gross rent with no deductions for costs. File via Modelo 210 — quarterly for rental income, annually for imputed income.
EU owner: 19% on net
EU/EEA residents pay 19% and can deduct costs such as community fees, IBI, insurance, repairs and agent fees.
IBI and empty-home tax
IBI (local property tax) typically runs €200–800/year. When the property isn't let, you still pay IRNR on imputed income — 1.1% or 2% of the cadastral value, taxed at 24%.
UK Self-Assessment
You must declare Spanish rental income in your UK return and claim Foreign Tax Credit for Spanish tax paid. The UK taxes net profit, but the credit is capped at the UK tax due — because Spain taxes gross, the excess Spanish tax is lost: an effective double hit.
Schengen 90/180 calculator
Add each stay in the Schengen area. Days counted in the 180 days ending on the check date.
An estimated 800k–1M homes in Spain are UK-owned and around 381k Brits live there — a large market, but rules are changing fast. Information only, not tax advice.