British · Torrevieja

Spanish taxes for British in Torrevieja

Targeted guidance for British property owners and residents in Torrevieja — Modelo 210, ISD, ITP and residency planning by a licensed colegiado on the Costa Blanca.

Quick answer

A British owner in Torrevieja is now taxed as a non-EU resident: modelo 210 at 24 % on gross rent with no expense deduction, because arts. 24.6 and 25.1.a TRLIRNR reserve the 19 % rate and the deduction for residents of the EU or the EEA with tax information exchange. On the inheritance side, the Comunitat Valenciana bonifies 99 % of the quota for groups I and II.

Why British property owners in Torrevieja need a local specialist

British residents in Torrevieja form the largest single nationality block in the town, with several thousand UK-passport property owners. Post-Brexit, the IRNR regime moved from a UE 19 % rate to a third-country 24 % rate on rental income with no expense deduction — except that the UK-Spain bilateral information-exchange framework restored the 19 % + expenses route for UK residents in practice. We file modelo 210 for hundreds of British Torrevieja owners every year.

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Specific questions from British clients

Brexit changed my Torrevieja tax — what exactly?

The impact was not minimal, and copy that says otherwise costs UK owners money. Arts. 24.6 and 25.1.a TRLIRNR give the 19 % rate and the deduction of expenses to residents of an EU Member State, or of an EEA state with effective exchange of tax information. Since Brexit the United Kingdom is neither, so a UK-resident landlord in Torrevieja is taxed at the general 24 % on the gross rent with no expenses deductible. No bilateral information-exchange arrangement changes that: the articles are drafted by membership, not by cooperation. Two things did not change — the 19 % of art. 25.1.f still applies to the gain on a sale whatever your residence, and imputed income on an unlet home is computed as before. A Spanish address for notifications is also worth having, which is the role we take on.

I inherited my parents' Torrevieja flat. UK probate or Spanish?

Both, in sequence. UK probate handles the worldwide estate from a UK probate court perspective. Spanish sucesión handles the Spanish real estate through a Spanish notary, with the apostilled UK grant of probate as the foundational document. The Spanish ISD is paid in the Comunitat Valenciana, where art. 12 bis of Ley 13/1997 — in the wording Ley 6/2023 gave it, for deaths from 28 May 2023 — bonifies 99 % of the quota for groups I and II, on declared assets and provided the self-assessment is filed before the tax office demands it.

I want to spend 8 months/year in my Torrevieja flat. Am I Spanish tax resident?

>183 days in Spain in a calendar year triggers tax residency, period. You become subject to IRPF worldwide income with CV autonomic brackets. UK residency under the SRT may end simultaneously. We model both before the move and apply for the digital nomad visa if you qualify and want the 5-year reduced regime.

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