Since the United Kingdom left the European Union, British buyers have been asking the same question: can UK citizens still buy property in Spain after Brexit? The short answer is yes. There are no restrictions on foreign nationals buying Spanish property, and the purchase process itself works almost exactly as it did before. What has changed is the legal framework around you: your right to stay in Spain, the tax treatment of your rental income and the visa routes that once linked a property purchase to residency.
In short: UK citizens can buy property in Spain after Brexit with no nationality-based restrictions. You need an NIE number, must respect the 90-day-in-180 Schengen stay limit, and budget roughly 8 to 13 percent on top of the price for taxes and fees. Spain’s property golden visa ended on 3 April 2025, and post-Brexit rental income is taxed at 24 percent with no expense deductions.
Can UK citizens still buy property in Spain after Brexit?
Yes, absolutely. Property ownership rights in Spain are not restricted to EU citizens, and Brexit changed nothing about a British citizen’s right to buy, own, rent out or sell Spanish real estate. Whether you are British, American or Chinese, the purchase itself costs the same: transfer tax or VAT, notary fees and registry charges are identical for everyone regardless of nationality.
The key distinction to understand is between owning property and having the right to live in Spain. Buying a home gives you the first. It no longer gives you any route to the second. UK nationals are now third-country nationals under EU law, so the immigration rules that apply to a British buyer are the same as those for any non-EU buyer.
What changed for UK buyers after Brexit
The buying process is largely unchanged, but several surrounding rules are now different for British citizens:
- The 90/180-day rule: Without a visa, you can spend no more than 90 days in Spain within any 180-day period. This is the single biggest practical change for British holiday-home owners.
- Higher non-resident tax rates: Rental income earned in Spain is taxed at 24 percent for non-EU residents, with no expense deductions allowed. Before Brexit, British owners paid 19 percent on net profit with deductions.
- No golden visa route: Spain’s investor residency scheme, which granted residence for qualifying property investment, was abolished with effect from 3 April 2025.
- No extra purchase costs: The taxes you pay at purchase are exactly the same as those paid by Spanish and EU buyers. Nationality does not affect the purchase tax.
Step-by-step: buying property in Spain as a UK citizen
The purchase follows Spain’s standard legal process. For most British buyers, the steps are:
- Get your NIE number. The NIE (Número de Identidad de Extranjero) is your Spanish tax identification number for foreigners. It is mandatory for every property transaction. Apply at a Spanish consulate in the UK, at an Oficina de Extranjería in Spain, or grant power of attorney to your Spanish lawyer to apply on your behalf.
- Appoint an independent lawyer. Engage an English-speaking abogado who specialises in property law and does not work for the seller or the estate agent. Budget roughly €1,500 to €3,000 for comprehensive legal services, depending on the value and complexity of the purchase.
- Open a Spanish bank account. Not strictly required by law, but highly practical for paying the price, taxes, utilities and community fees, and for receiving rental income.
- Check the property’s legal status. Your lawyer should obtain the nota simple from the Land Registry to confirm ownership, check for debts, charges or mortgages attached to the property, and verify planning and building permissions, especially important for villas in rural areas.
- Sign a reservation contract. A small deposit (typically a few thousand euros) takes the property off the market while your lawyer completes due diligence.
- Sign the arras contract. This private purchase contract confirms the agreed price and sets a completion date. The standard deposit is 10 percent, which the buyer forfeits if they pull out, and which the seller must repay double if they pull out.
- Complete before a notary. The escritura (title deed) is signed before a Spanish notary, the balance is paid, and the purchase taxes are settled. Your lawyer then registers the deed at the Land Registry.
Purchase taxes in Spain: ITP vs VAT by region
Spain’s purchase tax depends on whether you buy a resale or a new-build property, and rates vary by autonomous community:
- Resale property: You pay ITP (Impuesto de Transmisiones Patrimoniales), set by each region. The general rate ranges from 6 percent in Madrid to 7 percent in Andalusia, 8 percent in the Balearic Islands, 9 percent in Valencia (for purchases up to €1 million) and tiered rates of 10 to 13 percent in Catalonia depending on the price.
- New-build from a developer: You pay VAT (IVA) at 10 percent on mainland residential property instead of ITP, plus AJD stamp duty, which typically runs from 0.5 to 1.5 percent depending on the region (for example, around 1.2 percent in Andalusia and 0.75 percent in Madrid).
- Notary, registry and legal fees: These generally add a further 1 to 2 percent.
Total acquisition costs usually land between 8 and 13 percent of the purchase price on top of the agreed price. One caution: ITP is calculated on the higher of the deed price or the Catastro’s official reference value, so ask your lawyer to check the reference value before you agree a price.
| Region | Resale ITP (general rate) | New-build VAT | New-build AJD (approx.) |
|---|---|---|---|
| Madrid | 6% | 10% | 0.75% |
| Andalusia | 7% | 10% | 1.2% |
| Balearic Islands | 8% | 10% | 1.2% |
| Valencia | 9% (up to €1M) | 10% | 1.5% |
| Catalonia | 10-13% (tiered by price) | 10% | 1.5% |
Rates are general figures and reduced rates can apply in certain circumstances, such as purchases of a main residence by buyers under 35. Your lawyer should confirm the exact rate for your region and situation.
Ongoing taxes for UK non-resident owners
Ownership costs are where Brexit made the biggest difference. As a non-resident British owner, you face these annual obligations:
Non-resident income tax (IRNR)
If you rent out your property, you pay IRNR on the rental income. Since Brexit, UK citizens are treated as non-EU residents: the rate is 24 percent applied to gross rental income, with no deductions allowed for mortgage interest, repairs, insurance, management fees or other expenses. EU and EEA residents pay 19 percent on net profit with deductions, a noticeably better position. Rental income declarations are filed quarterly using Modelo 210.
If you do not rent out the property, you still pay IRNR on imputed income: a notional rental value calculated as 1.1 or 2 percent of the cadastral value (depending on when the valuation was last revised), taxed at the same 24 percent rate. The declaration is filed annually by 31 December of the following year.
IBI and wealth tax
IBI (Impuesto sobre Bienes Inmuebles) is Spain’s municipal property tax, similar to UK council tax. It is based on the cadastral value and the rate typically ranges from 0.4 to 1.1 percent depending on the municipality. All owners pay it regardless of nationality.
Spain also levies a regional wealth tax on high-value assets, which can catch luxury property owners. Rates and allowances vary by autonomous community, so take specialist advice if your Spanish assets are significant.
UK tax position
The UK-Spain double taxation convention means you are not taxed twice on the same income: the Spanish tax you pay on rental income can be credited against your UK tax liability on that same income. Keep full records of every Spanish tax payment. Your Spanish property also remains reportable to HMRC, and UK capital gains tax may apply when you sell.
The Spanish golden visa: abolished in April 2025
Spain’s property-linked golden visa was officially abolished with effect from 3 April 2025, when Ley Orgánica 1/2025 ended the investor residency route. New applications are no longer accepted: buying a property, at any price, no longer produces any immigration right for a British citizen. Applications lodged and permits granted before the cut-off were preserved under transitional provisions, so existing holders can still renew under the previous rules.
Nothing has replaced the golden visa on a like-for-like basis. British buyers who want to spend more than 90 days in Spain must qualify under standard immigration routes, such as the non-lucrative visa (for those with sufficient passive income who do not intend to work) or the digital nomad visa (for remote workers). Each has its own income thresholds and conditions, so get immigration advice before committing to a purchase that depends on living in Spain.
A word on the proposed foreign-buyer tax
You may have seen reports of a proposed 100 percent tax on non-EU, non-resident property buyers, announced in January 2025. It never became law: the bill was never debated in Congress and lapsed when parliament was dissolved. No equivalent surcharge currently applies to British buyers, and even as proposed it would not have applied to new-builds bought directly from a developer, since those pay VAT rather than transfer tax.
How Spain compares with other European markets
Spain remains one of the most open markets in Europe for non-EU buyers: there are no nationality restrictions, no special foreign-buyer surcharges and no cantonal approval process. That contrasts with Switzerland’s Lex Koller rules, which strictly limit non-resident purchases of residential property, and with Austria’s foreign buyer rules, where non-EU purchasers generally need special authorisation from the regional land transfer authority. For British investors comparing European jurisdictions post-Brexit, Spain’s barrier is not acquisition but duration of stay and the 24 percent tax treatment of rental income.
Frequently asked questions
Can UK citizens buy property in Spain after Brexit?
Yes. There are no restrictions on British citizens buying, owning, renting out or selling property in Spain. Brexit changed immigration and tax treatment, but the right to purchase is unchanged.
Do I need an NIE number to buy property in Spain?
Yes. The NIE (Número de Identidad de Extranjero) is mandatory for every property transaction in Spain. You can apply at a Spanish consulate in the UK, at an Oficina de Extranjería in Spain, or through your lawyer under power of attorney.
How long can a UK citizen stay in their Spanish property after Brexit?
Without a visa or residency permit, you can spend up to 90 days in Spain within any 180-day period, under the Schengen rules. Longer stays require an appropriate visa.
What taxes do I pay when buying a resale property in Spain?
You pay ITP (property transfer tax), set by each autonomous community. The general rate ranges from 6 percent in Madrid and 7 percent in Andalusia to 9 percent in Valencia and tiered rates of 10 to 13 percent in Catalonia. Notary, registry and legal fees add roughly 1 to 2 percent more.
What tax do UK owners pay on Spanish rental income?
Post-Brexit, British non-residents pay IRNR at 24 percent on gross rental income, with no expense deductions allowed. This is filed quarterly using Modelo 210. EU and EEA residents pay 19 percent on net profit with deductions.
Is Spain’s golden visa still available for property investors?
No. Spain’s golden visa was abolished with effect from 3 April 2025. Buying property no longer provides any route to Spanish residency. Existing permits granted before the cut-off remain renewable.
Do I pay tax in Spain if I do not rent out my property?
Yes. Non-resident owners pay IRNR on imputed income, a notional rental value of 1.1 or 2 percent of the cadastral value, taxed at 24 percent for British non-residents. You also pay annual IBI property tax to the local municipality.