🇬🇧 British Buyers
Published April 2025 · 8 min read · By Real Estate Lawyer Costa del Sol
British nationals remain one of the largest groups of foreign property buyers in Spain, and the Costa del Sol — Marbella, Estepona, Fuengirola, Benalmádena, Nerja — continues to attract buyers from London, Birmingham, Manchester, Edinburgh and beyond. Despite Brexit, the process for buying property in Spain as a British national remains straightforward with the right legal support.
Yes. Brexit did not restrict the right of British nationals to buy property in Spain. There is no nationality requirement for property ownership. UK nationals can purchase residential or commercial property anywhere in Spain with no restrictions.
What Brexit changed is your residency rights. Before 31 December 2020, UK nationals had freedom of movement in Spain. Now, British nationals are third-country nationals and are subject to the Schengen 90/180-day rule.
As a non-EU national, you can spend a maximum of 90 days out of any 180-day period in the Schengen Area without a visa. This means that if you own a property in Spain but are not a Spanish resident, you cannot simply live there year-round. If you want to spend more than 90 days, you need a Spanish residence permit:
The purchase taxes are the same for all nationalities: ITP at 7% (resale, Andalucía) or VAT 10% + AJD 1.2% (new build). Total additional costs are typically 10–13% of the purchase price.
UK nationals who own Spanish property but do not live in Spain must file an annual Modelo 210 non-resident income tax return. If the property is not rented, you pay an imputed income tax of approximately 2% of the catastral value × 19% IRNR rate. If you rent the property, rental income is taxed at 19% (EU rate — UK nationals retain this rate post-Brexit under the IRNR rules).
UK nationals pay capital gains tax at 19% on the net gain when selling Spanish property. The buyer retains 3% of the price as advance payment to AEAT. You then file Modelo 210 to settle the liability and claim any refund.
Spain and the UK have a double taxation treaty (DTT) on income and capital gains. This means the same income or gain should not be taxed twice — you get a credit in the UK for Spanish tax paid (or vice versa). However, the interaction of UK and Spanish taxes on property income and capital gains can be complex, particularly since Brexit. Take advice from a tax specialist who understands both systems.
Post-Brexit, UK nationals can no longer elect to apply English or Scottish law to their Spanish estate under EU Succession Regulation 650/2012 (professio iuris). Spanish law now automatically applies to Spanish-located assets. This affects inheritance planning significantly, especially if your home country's law allows more freedom (e.g. leaving everything to one child). A separate Spanish will is strongly recommended.
Visit our sister site International Inheritance Spain for specialist inheritance advice for UK nationals.
Jacob has advised british buyers across the Costa del Sol for over a decade. Get a free consultation in English — no obligation.