UK owners after Brexit:what changed for Spanish rental tax.
Updated 12 November 2026 · 2 minute read
The short answer
Since 1 January 2021, UK residents pay 24% tax in Spain on the full rent from their Spanish home, with no costs deducted. Before Brexit they paid 19% after costs.
What changed for UK residents?
The lower 19% rate and the right to deduct costs are reserved for residents of the EU and EEA. The UK left that group, so UK residents moved to the general rules for non-residents: 24% on the gross rent.
An example
Rent €20,000, costs €8,000. Before Brexit: 19% of €12,000, so €2,280. Now: 24% of €20,000, so €4,800.
Does it depend on nationality?
No. It depends on where you are tax resident. A British citizen who lives in an EU country still pays 19% after costs.
What about vacant days?
Renta Imputada also moved to 24% for UK residents. The calculation itself did not change.
Do you still declare it in the UK?
Yes. UK residents declare overseas rental income to HMRC. In the UK you can deduct your costs, and the Spanish tax you paid can usually be set against the UK tax on the same income, under the tax treaty between the two countries.
Is it still worth keeping records of costs?
Yes. You cannot use them in Spain, but you need them for your UK return.
Questions
Can I deduct mortgage interest in Spain as a UK resident?
No. No costs are deductible in Spain for UK residents.
Would owning through a company help?
That changes the whole tax picture and brings its own costs. Take advice before you consider it.
Do the filing deadlines differ for UK owners?
No. The Modelo 210 deadlines are the same for everyone.
Track every cost once,for Spain and for HMRC.
Casatax keeps your income, costs and bookings in one place, and prepares your Spanish return. Your gestor files it.
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This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.