24%
General Spanish IRNR rate for UK-resident owners on imputed income and rental income.
UK buyer tax guide · Updated August 2026
Spanish Property Tax for UK Owners
A 2026 guide to second-home tax, rental income, Modelo 210, capital gains and double-tax relief for UK residents who own property in Spain.
Buying or owning a property in Spain can create tax obligations in both Spain and the United Kingdom. The most important point after Brexit is that Spanish tax treatment depends primarily on tax residence, not simply nationality. A person who is tax resident in the UK is no longer resident in an EU or EEA state for these Spanish Non-Resident Income Tax rules.
The key post-Brexit distinction
Under current Spanish Tax Agency guidance, qualifying residents of the EU, Iceland, Norway and Liechtenstein are generally subject to a 19% IRNR rate and may deduct qualifying expenses from Spanish rental income. A UK tax resident generally falls within the “rest of taxpayers”category: the general rate is 24%, and rental income is generally taxed on the gross amount without the normal expense deductions available to the qualifying EU/EEA group.
A British passport on its own does not determine the rate. For example, a British citizen who is genuinely tax resident in a qualifying EU/EEA country may be treated differently from a British citizen who is tax resident in the UK.
19%
Spanish tax rate currently stated by AEAT for capital gains on the sale of Spanish real estate by a non-resident.
3%
Amount the buyer generally withholds from the sale price when purchasing Spanish property from a non-resident seller.
Modelo 210
The principal Spanish self-assessment form used for non-resident property income, imputed income and property gains.
01 · Property kept for your own use
Even an unrented Spanish second home can create an annual tax charge.
Spain applies a concept known as imputed real-estate incometo certain urban properties owned by non-resident individuals and kept for personal use or left vacant. It is not a tax on actual rental income. Instead, Spanish law calculates a deemed income by reference to the property's cadastral value.
How the calculation works
- • The imputed-income base is generally 2% of the cadastral value.
- • A 1.1% percentage applies where the cadastral value qualifies under the current revaluation rules.
- • If no cadastral value has been assigned or notified, special substitute-value rules apply.
- • The amount is apportioned if you owned the property for only part of the year or rented it for part of the year.
- • For a UK tax resident in the “rest of taxpayers” category, the current general IRNR rate is 24%.
Example
If the relevant cadastral value is €150,000 and the 1.1% imputation percentage applies, the deemed income is €1,650. At a 24% tax rate, the Spanish tax would be €396 for a full year, before considering ownership percentages or part-year apportionment.
Official basis: Spanish Non-Resident Income Tax Law (IRNR), including Articles 13, 24, 25 and 26, as applied in the current AEAT guidance.
02 · Renting out the property
UK residents face a materially different Spanish rental-tax calculation.
Income from Spanish real estate may be taxed in Spain because the property is situated in Spain. This is also consistent with Article 6 of the UK-Spain Double Taxation Convention.
Under current AEAT guidance, the general tax base for a taxpayer outside the qualifying EU/EEA group is the gross amount of rental income. Qualifying EU/EEA residents can, subject to evidence and conditions, deduct expenses with a direct and inseparable economic link to the Spanish rental activity. A UK tax resident generally does not fall within that preferential category.
UK tax resident
24%
Current general IRNR rate. Gross rental income is generally the starting tax base, without the ordinary expense deductions available to qualifying EU/EEA residents.
Qualifying EU / EEA resident
19%
Current general rate stated by AEAT, with qualifying direct expenses potentially deductible where the statutory conditions and evidence requirements are met.
If a property is rented for only part of the year, the rented period and the personal-use or vacant period are dealt with separately: actual rental income is taxed for the rented days, while imputed income can apply to the remaining days.
03 · Modelo 210 and 2026 filing changes
Do not rely on old filing calendars: Spain changed important Modelo 210 deadlines in 2026.
Modelo 210 is used by non-residents to report several categories of Spanish-source income, including rental income, imputed income and gains from Spanish real estate. Order HAC/623/2026 amended the form and certain filing periods.
Imputed income
For 2025 imputed income, the filing window remains 1 January to 31 December 2026. For 2026 and later imputed income, the filing period runs from 1 April to 31 December of the following calendar year.
Rental income
For rental income accrued in 2026 and later and grouped annually, the current AEAT timetable is 1 to 20 April of the following year. Transitional rules apply to separately declared income accrued during 2026.
Because the 2026 order contains transitional rules, owners filing historic or 2026-period returns should check the exact AEAT filing calendar rather than applying a generic annual deadline.
04 · Selling the Spanish property
Spain can tax the gain, and the buyer normally withholds 3% of the sale price.
Article 13 of the UK-Spain Double Taxation Convention permits Spain to tax gains arising from Spanish real estate. Under current AEAT guidance, the Spanish tax rate on a non-resident's taxable property gain is 19%.
The gain is generally calculated from the transfer value less the acquisition value, with the adjustments and qualifying acquisition or disposal costs permitted by Spanish rules. Different or transitional rules can apply to older properties and specific circumstances.
The 3% withholding is not necessarily the final tax
When a non-resident sells Spanish real estate, the purchaser generally withholds 3% of the agreed sale consideration and pays it to the Spanish Treasury using Form 211. The seller then credits that withholding against the final tax due on the gain. If the withholding exceeds the final liability, a refund may be claimed.
AEAT states that the purchaser files Form 211 within one month of the transfer. The seller's Form 210 for the property gain is filed during the three-month period after that initial one-month period has elapsed.
05 · The UK side of the tax position
Paying tax in Spain does not automatically remove the UK reporting obligation.
HMRC states that UK residents normally pay UK tax on foreign income, including rental income from overseas property, subject to the UK rules and any reliefs that apply to the individual. Foreign income is normally reported through Self Assessment where a reporting obligation exists.
The UK-Spain treaty does not simply make Spanish property income “taxable in Spain only”. Article 6 allows Spain to tax income from Spanish immovable property. The United Kingdom may also tax a UK resident under its domestic rules, with double taxation generally addressed through credit relief.
How double-tax relief works in principle
Article 22 of the treaty provides, subject to UK law, for Spanish tax properly payable on Spanish-source profits, income or chargeable gains to be credited against UK tax calculated by reference to the same profits, income or gains. HMRC also explains that Foreign Tax Credit Relief is generally claimed when reporting overseas income.
Credit relief is subject to limits. It does not necessarily refund every euro of Spanish tax, and differences in tax bases, deductions, tax years and rates can leave additional UK tax payable.
Since 6 April 2025, UK taxation of foreign income and gains also includes the Foreign Income and Gains regime for certain qualifying new UK residents. That regime is fact-specific and should be reviewed separately where relevant.
06 · Wealth Tax and high-value property
Brexit does not mean UK residents are excluded from every regional Spanish tax benefit.
Non-residents can be subject to Spanish Wealth Tax by real obligation on qualifying assets and rights located or exercisable in Spain. AEAT currently states a general €700,000 exempt minimum for non-residents under the state rules, while the precise liability can be affected by applicable Autonomous Community legislation and other rules.
Importantly, AEAT confirms that since 11 July 2021 all non-resident taxpayers may apply the regulations of the Autonomous Community where the highest value of the relevant Spanish assets and rights is located. That means this regional-law option is not restricted only to EU/EEA residents.
A Wealth Tax return can be required where tax is payable or, even if no tax is payable, where the gross value of property and rights for filing-threshold purposes exceeds €2 million. Very high net wealth can also bring Spain's Temporary Solidarity Tax on Large Fortunes into consideration.
07 · Inheritance and succession planning
A UK-resident family should not assume that only the Spanish state inheritance rules apply.
Spanish Inheritance and Gift Tax is highly dependent on the relationship between the deceased, the beneficiary, residence and the location of the assets. The official AEAT competence table confirms that, in relevant non-resident cases, Autonomous Community rules can be available as an option — including where both the deceased and successor are non-resident and Spanish assets are involved.
This is a separate point from the 19% / 24% IRNR distinction. Brexit should therefore not be applied mechanically across every Spanish tax. Inheritance planning should be reviewed before purchase where possible, particularly for joint ownership, usufruct structures, children, remarried families or high-value estates.
08 · Practical annual checklist
What a UK-resident Spanish property owner should review each year.
Confirm your tax residence for the relevant UK and Spanish tax periods.
Keep the annual IBI receipt and current cadastral value for the property.
Identify the number of days the property was rented, vacant or used personally.
Retain rental contracts, gross rental statements and evidence of Spanish tax paid.
Check the current Modelo 210 deadline — especially for 2026 income and later.
Report foreign rental income or gains to HMRC where required and assess Foreign Tax Credit Relief.
Review Wealth Tax exposure if Spanish assets are significant, including the relevant Autonomous Community rules.
Review succession planning after major changes in family circumstances, residence or ownership.
Important professional note
This guide is general information, not personal tax, legal or investment advice. Spanish and UK tax outcomes depend on facts such as tax residence, ownership percentages, purchase date, financing, rental activity, family circumstances, property value and whether the owner is an individual, company or trust. Tax legislation and filing procedures can change. Before filing, selling or restructuring ownership, obtain advice from suitably qualified Spanish and UK tax professionals.
Official references
Primary sources used for this guide.
Agencia Tributaria (AEAT)
Spanish Tax Agency — income from leased Spanish property ↗
Official IRNR rules on rental income, the 19% / 24% distinction and deductible expenses.
Agencia Tributaria (AEAT)
Spanish Tax Agency — imputed income on property for personal use ↗
Official rules for non-resident owners who keep a Spanish property for their own use or leave it vacant.
Agencia Tributaria (AEAT)
Spanish Tax Agency — capital gains on the sale of Spanish property ↗
Official 19% capital-gains rate, 3% buyer withholding and Form 211 procedure.
Agencia Tributaria (AEAT)
Spanish Tax Agency — Form 210 filing deadlines ↗
Current filing periods, including the changes applying to 2026 income and later.
HM Revenue & Customs / GOV.UK
UK-Spain Double Taxation Convention — synthesised text in force ↗
Official treaty text, including Articles 6, 13, 21 and 22 on property, gains, capital and double-tax relief.
HM Revenue & Customs / GOV.UK
UK tax on foreign income ↗
Official UK guidance on overseas income, including foreign rental income.
HM Revenue & Customs / GOV.UK
Foreign Tax Credit Relief ↗
Official UK guidance on relief where foreign income or gains are taxed in more than one country.
Agencia Tributaria (AEAT)
Spanish Wealth Tax for non-residents ↗
Official rules for non-residents holding taxable assets in Spain.
Agencia Tributaria (AEAT)
Autonomous Community Wealth Tax rules for non-residents ↗
AEAT confirms that since 11 July 2021 all non-resident taxpayers may apply the relevant Autonomous Community rules.
Agencia Tributaria (AEAT)
Inheritance Tax — State / Autonomous Community competence ↗
Official table showing the applicable options where the deceased or beneficiary is non-resident.
Frequently asked questions
Spanish property tax questions from UK owners.
Do UK residents pay Spanish tax on a second home even if it is not rented?
Usually yes. A non-resident individual who owns an urban Spanish property for personal use or leaves it vacant is generally subject to Spanish Non-Resident Income Tax on imputed income calculated from the cadastral value.
Is the Spanish non-resident rental tax rate 19% or 24% for UK residents?
For a person who is tax resident in the United Kingdom, the current Spanish Tax Agency guidance places them in the category 'rest of taxpayers', for which the general IRNR rate on rental income is 24%. The 19% rate applies to residents of the EU, Iceland, Norway and Liechtenstein under the conditions stated by AEAT.
Can a UK-resident landlord deduct expenses from Spanish rental income?
Under the current AEAT rules, the general tax base for taxpayers outside the qualifying EU/EEA group is gross rental income without the normal expense deductions available to qualifying EU/EEA residents. This is one of the important practical differences for UK-resident owners after Brexit.
Do I also report Spanish rental income in the UK?
If you are UK tax resident, foreign rental income is normally within the scope of UK tax and is generally reported through Self Assessment, subject to the UK rules that apply to your circumstances. Spanish tax paid may normally be considered for Foreign Tax Credit Relief under UK law and the UK-Spain treaty.
What happens when a UK resident sells a Spanish property?
Spain may tax the gain on Spanish real estate. AEAT currently states a 19% tax rate for the non-resident property gain and requires the buyer to withhold 3% of the sale consideration as a payment on account. A UK-resident seller may also have UK Capital Gains Tax reporting or liability, with double-tax relief considered under the treaty and UK rules.
Buying on the Costa Blanca
Tax is only one part of a carefully prepared Spanish property purchase.
Nordic Move Spain can coordinate the buyer journey around your property search, independent technical and legal checks, purchase and arrival. Personal tax advice should be provided by the appropriate qualified adviser in Spain and the UK.