Post-Brexit buying, residency and tax — what has actually changed.
Post-Brexit, UK citizens are treated as non-EU nationals and are subject to the Schengen 90-day rule: a maximum of 90 days in any 180-day rolling period across the entire Schengen area. Owning a property in Spain does not extend this right. Exceeding 183 days in a calendar year triggers Spanish tax residency, with implications for your worldwide income including UK pensions and assets. Many UK buyers structure their year deliberately to stay below both thresholds. A Digital Nomad Visa or Non-Lucrative Visa removes the 90-day cap and must be obtained separately from your property purchase.
More Information: Beckham Law UK Citizens Complete Guide (2026)
The proposal — still under legislative debate as of Q2 2026, not yet law — would apply a surcharge on property purchases by non-EU, non-resident buyers. Post-Brexit, UK citizens fall into the non-EU category and could be affected if the measure becomes law in its current form. This has notably increased interest from EU buyers, particularly Germans, who are explicitly exempt. If you are considering a purchase, this is a reason to act on a clear timeline rather than wait indefinitely. We are currently monitoring the legislative status.
More Information: The 100% Tax Surcharge on Foreign Buyers
This is one of the most important post-Brexit tax changes for UK property owners in Spain. As a non-EU, non-resident owner, UK citizens are now taxed at 24% on gross Spanish rental income — not the 19% rate that applies to EU residents. This applies to all rental income from Spanish property, whether short-term tourist lets or long-term rentals. EU-resident owners benefit from deducting eligible expenses before calculating tax; UK owners cannot. The difference is material and must be factored into your rental yield calculations from the outset. A Spanish tax adviser with experience in UK non-resident clients is essential.
More Information: Full UK Citizens Guide
Yes — Spanish banks do lend to UK buyers, but post-Brexit conditions apply. Non-resident buyers typically receive a maximum of 60–70% LTV (loan-to-value), meaning you need a minimum 30–40% deposit. Add to that the 10–13% in purchase taxes and fees, and total upfront capital required is typically 40–50% of the purchase price. Spanish banks assess UK income but apply stricter criteria than for EU residents. GBP/EUR exchange rate risk is a real consideration — both on the purchase price and ongoing mortgage repayments if your income remains in sterling. Many higher-net-worth UK buyers choose to purchase cash and consider refinancing separately to optimise capital deployment.
Andalusia offers a 99% reduction on inheritance tax for direct family members (spouses, children, parents) — which effectively eliminates inheritance tax for most family transfers of Spanish property. This applies to UK buyers and their families regardless of nationality or residency status. It is one of Andalusia’s most significant advantages over other Spanish regions (Catalonia, Valencia, the Balearics) and a major factor for older UK buyers doing estate planning. The allowance applies to the Spanish property itself; UK estate and inheritance tax rules continue to apply to your worldwide assets as a UK domicile. A cross-border estate planning adviser is strongly recommended for UK buyers with significant assets in both countries.
More Information: Taxes in Spain and Andalusia Complete Guide
Looking for general information on costs, areas and investment? Taxes and Costs Guides – Where to Buy Guides –Â See General FAQ
Information correct as of May 2026. Always consult an independent tax and legal adviser for your specific situation.
