Spanish property taxes
for UK residents
Brexit changed what UK owners pay on rental and imputed income — but NOT what you pay when you sell. Here's exactly what applies to you now, without the myths.
UK owner vs EU owner, side by side.
Since Brexit, UK residents are taxed as non-EU owners on their Spanish property income. Two things got worse. One big thing stayed exactly the same.
| EU / EEA resident | UK resident (post-Brexit) | |
|---|---|---|
| Rental income rate | 19% | 24% |
| Deductible rental expenses | Yes | No — tax on gross income |
| Imputed income (non-rented property) | 19% | 24% |
| Capital gain when you SELL | 19% | 19% — unchanged |
Rates for non-resident individuals (IRNR) on Spanish property. Filed with Form (Modelo) 210.
"Brexit means I'll pay 24% when I sell." False.
The capital gain on a property sale is taxed at 19% for ALL non-residents — EU or not, before and after Brexit. The 24% rate only ever applied to rental and imputed income. Plenty of forums (and some professionals) still get this wrong.
What UK sellers DO need to plan for: the buyer withholds 3% of the price at completion and pays it to the Tax Agency (Form 211) within a month. Your final Form 210 for the sale — where the real gain is settled and any excess withholding is reclaimed — is filed in the following three months. Miss that window and reclaiming your money gets much harder.
Same as every non-resident (unchanged by Brexit)
Form 211, paid to AEAT within 1 month
After the buyer's 1-month deadline — refunds are claimed here
What this means for you, by scenario.
You own but don't rent
You owe annual imputed-income tax at 24% on a notional income based on the cadastral value — even if the property sits empty. Filed once a year with Form 210. Most UK owners only discover this when a letter arrives.
Find my filingYou rent it out
24% on the GROSS rent — since Brexit you can no longer deduct expenses like community fees, repairs or mortgage interest the way EU residents can. Pricing your rental without knowing this is how UK landlords end up underwater.
Rental filing serviceYou're selling (or just sold)
19% on the real gain — not 24%. The buyer withholds 3% at completion; your final Form 210 settles the true tax and reclaims any excess. Sale filings are where good preparation directly turns into money back.
Seller readiness checkReady to get your Form 210 handled?
This guide is part of our Non-Resident Taxes service — fixed fees from €70 VAT included, prepared and reviewed personally.
UK owner? Tell us your situation.
Where the property is, whether you rent it, and whether a sale is on the horizon — we confirm exactly which filings apply at UK rates and the fixed fee, usually within one business day.
Contact information:
Email: legal@expatabogados.com
Phone: +34 609 477 889
WhatsApp (messages only): +34 614 08 68 07