Do I need to file taxes in Spain if I own a holiday home but don't live there?

Yes. Every non-resident who owns Spanish property must file Modelo 210 once a year for imputed rental income (1.1 % of cadastral value if the value was revised after 1994, 2 % otherwise). The deadline is 31 December of the year after the income year. If you also rent the property out, you file an additional 210 per quarter for the rental income at 24 % (post-Brexit non-EU rate).

Do I need a fiscal representative in Spain after Brexit?

Spain doesn't legally force you to have one if you're an individual British resident, but in practice you should — AEAT can only notify you at a Spanish address, and you'll lose access to electronic notification. We provide the representative role for €149/year and forward every AEAT letter to you in plain English the same day.

How are rental income taxes calculated for non-residents post-Brexit?

Gross rental income at 24 %, no deductions allowed. That's the post-Brexit reality: an EU resident pays 19 % on the net (gross minus repairs, mortgage interest, depreciation, community fees, IBI…), a UK resident pays 24 % on the gross. On a typical €12 000/year long-let, the EU figure might be €570 (after €9 000 of deductibles) and the UK figure is €2 880 — five times more. Worth pricing into your hold-or-sell decision.

What happens if I don't file Modelo 210?

AEAT can issue a parallel assessment within four years (general statute of limitations) and add interest plus a 50 %-150 % penalty depending on whether they consider the omission negligent or intentional. They learn about your property from the Catastro, the notary public deed, and from your bank's automated reports — there's no realistic way to stay under the radar.

Can a British citizen still buy property in Spain post-Brexit?

Yes — there are no Spanish restrictions on non-EU citizens buying real estate. What changed is your tax treatment as an owner (24 % vs 19 %) and your residency rights (no Schengen 90/180 limit doesn't apply automatically — you'll need a non-lucrative visa, digital nomad visa, or Golden Visa for long stays).

How much is plusvalía municipal when I sell my Costa Blanca property?

Plusvalía is the municipal tax on the rise in cadastral land value during the years you owned it. Each Costa Blanca town council sets its own rates within national caps — Torrevieja, Orihuela, Benidorm, and Alicante city each publish their own ordenanza. Since the 2021 Constitutional Court ruling and 2022 RD-ley 26/2021, you can choose between the objective method (cadastral value × coefficient by holding years) or the real-gain method (actual sale price minus actual purchase price × land share). For sales at a loss, the tax is now zero. We compute both methods and pick the lower one as standard practice.

How does the UK-Spain double-tax treaty affect my UK private pension?

If you're a Spanish tax resident drawing a UK private pension, the treaty (article 17) generally gives Spain sole taxing rights — meaning HMRC should not withhold and Spain taxes the full amount under IRPF. Government pensions (article 18) are the exception: they remain taxable only in the UK regardless of your Spanish residency. The split matters because mis-categorising a teacher's, NHS, or armed-forces pension creates UK withholding plus Spanish declaration plus the headache of reclaiming it. We map your pension sources to the correct treaty article before your first Spanish IRPF filing.

Per land · United Kingdom

Spansk skatt för British

Guiden för British: modelo 210, skatteombud, NIE och arv — av en auktoriserad colegiado på ditt språk.

Vad British fastighetsägare behöver veta

Since 1 January 2021 the United Kingdom is a third country for Spanish tax purposes. The biggest concrete change for British property owners is that the IRNR rate jumped from 19 % to 24 %, and rental-income deductions for repairs, mortgage interest and depreciation are no longer available — those are EU-only. If you own a holiday flat on the Costa Blanca, a villa in Marbella, or any inherited Spanish property, you still file Modelo 210 every year, but you'll also want a fiscal representative resident in Spain (Modelo 030) so AEAT can serve notices on you in español. We handle the annual filing, the representative role, and the post-Brexit NIE renewal in one bundle.

Vanligaste tjänsterna för British

Skatteavtal mellan Spanien och United Kingdom

In force since: 2014
Status: in force
Dividend cap: 10%
Interest cap: 0%

Avsnittet är informativt. Avtalets skattesatser och nedsättningar beror på inkomsttyp, hemvistintyg och inlämningsförfarande. I din deklaration tillämpar vi den faktiska avtalsskattesatsen.

Specifika frågor från British

Do I need to file taxes in Spain if I own a holiday home but don't live there?: Yes. Every non-resident who owns Spanish property must file Modelo 210 once a year for imputed rental income (1.1 % of cadastral value if the value was revised after 1994, 2 % otherwise). The deadline is 31 December of the year after the income year. If you also rent the property out, you file an additional 210 per quarter for the rental income at 24 % (post-Brexit non-EU rate).
Do I need a fiscal representative in Spain after Brexit?: Spain doesn't legally force you to have one if you're an individual British resident, but in practice you should — AEAT can only notify you at a Spanish address, and you'll lose access to electronic notification. We provide the representative role for €149/year and forward every AEAT letter to you in plain English the same day.
How are rental income taxes calculated for non-residents post-Brexit?: Gross rental income at 24 %, no deductions allowed. That's the post-Brexit reality: an EU resident pays 19 % on the net (gross minus repairs, mortgage interest, depreciation, community fees, IBI…), a UK resident pays 24 % on the gross. On a typical €12 000/year long-let, the EU figure might be €570 (after €9 000 of deductibles) and the UK figure is €2 880 — five times more. Worth pricing into your hold-or-sell decision.
What happens if I don't file Modelo 210?: AEAT can issue a parallel assessment within four years (general statute of limitations) and add interest plus a 50 %-150 % penalty depending on whether they consider the omission negligent or intentional. They learn about your property from the Catastro, the notary public deed, and from your bank's automated reports — there's no realistic way to stay under the radar.
Can a British citizen still buy property in Spain post-Brexit?: Yes — there are no Spanish restrictions on non-EU citizens buying real estate. What changed is your tax treatment as an owner (24 % vs 19 %) and your residency rights (no Schengen 90/180 limit doesn't apply automatically — you'll need a non-lucrative visa, digital nomad visa, or Golden Visa for long stays).
How much is plusvalía municipal when I sell my Costa Blanca property?: Plusvalía is the municipal tax on the rise in cadastral land value during the years you owned it. Each Costa Blanca town council sets its own rates within national caps — Torrevieja, Orihuela, Benidorm, and Alicante city each publish their own ordenanza. Since the 2021 Constitutional Court ruling and 2022 RD-ley 26/2021, you can choose between the objective method (cadastral value × coefficient by holding years) or the real-gain method (actual sale price minus actual purchase price × land share). For sales at a loss, the tax is now zero. We compute both methods and pick the lower one as standard practice.
How does the UK-Spain double-tax treaty affect my UK private pension?: If you're a Spanish tax resident drawing a UK private pension, the treaty (article 17) generally gives Spain sole taxing rights — meaning HMRC should not withhold and Spain taxes the full amount under IRPF. Government pensions (article 18) are the exception: they remain taxable only in the UK regardless of your Spanish residency. The split matters because mis-categorising a teacher's, NHS, or armed-forces pension creates UK withholding plus Spanish declaration plus the headache of reclaiming it. We map your pension sources to the correct treaty article before your first Spanish IRPF filing.

Senaste regeländringarna som påverkar dig

The Brexit-driven non-EU classification is now stable; no further rate cliff is expected. The Spanish-UK tax treaty (in force since 2014) was unaffected by Brexit and continues to govern dividend, interest, royalty and capital-gains caps. The post-2024 trend to watch is the Beckham Law extension to remote workers, which only matters if you become a Spanish resident — irrelevant if you stay UK-resident with Spanish property.

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