The 90-day Schengen rule
UK passport holders are Schengen visitors: 90 days in any rolling 180-day window across all 27 Schengen states. For a Marbella property owner, this means a maximum of approximately three months use per rolling six-month period without a residency permit. Time in France, Germany, or any other Schengen country counts against the same 90-day quota as time in Spain.
The EES (Entry/Exit System) automates that tracking at Schengen borders. UK buyers who used to rely on inconsistent stamp enforcement should obtain a residency permit rather than count on it.
Residency options for UK nationals
Two practical routes remain, and one that is often still quoted no longer exists. (1) Non-lucrative residency visa — passive income above a threshold set as a multiple of Spain's IPREM index and revised annually, no working in Spain, two-year initial permit renewable. Apply through the Spanish consulate in the UK before arrival; processing typically runs one to three months. (2) Digital nomad visa (Ley 28/2022) — remote workers for non-Spanish employers, above an income threshold that also moves, two-year permit. The golden visa is gone: the investor-residence route was repealed in its entirety by Ley Orgánica 1/2025 with effect from 3 April 2025, and no property purchase of any size now grants Spanish residency.
The Non-lucrative visa is the most straightforward for retired or financially independent buyers. It leads to long-term EU residency eligibility after five years of continuous legal residence.
Tax position for UK buyers
UK nationals are non-EU/EEA residents, and that decides the tax on rent, not on a sale. Rent received by a non-resident is taxed at 19% on income net of expenses for EU/EEA residents and at 24% on gross income for everyone else (Articles 24 and 25.1.a of the IRNR law). The tax is IRNR, not IRPF. A non-resident pays 19% on the gain from selling Spanish property, whatever the country of residence (Article 25.1.f of the IRNR law). The 19%/24% split applies to rent and deemed income, not to capital gains.
When the seller is not resident in Spain, the buyer withholds 3% of the price and pays it to the tax agency on Modelo 211 within one month of the sale (Article 25.2 of the IRNR law; Article 14.3 of the IRNR Regulation). It is a payment on account of the seller's tax; only the excess over the tax due is refunded.
The UK-Spain double taxation treaty credits Spanish tax against UK liability, but the effective combined rate can exceed either rate alone depending on the individual's UK marginal rate. IBI (property rates), Plusvalía Municipal, and Spanish Patrimonio apply identically to all property owners.
What has not changed
The conveyancing sequence is identical: NIE, reserva, arras, escritura. Spanish property law does not distinguish by nationality during purchase. Mortgage access from Spanish banks is available to UK nationals on the same footing as other non-residents. Loan-to-value is not set by law. Spanish banks commonly lend non-residents up to 60–70% of the lower of price and valuation; the figure, the rate and the fees are the bank's own offer — get it in writing.
Inheritance planning for UK nationals holding Spanish property is more complex than for EU residents. Spanish succession law governs Spanish-situated assets. An Anglo-Spanish probate specialist is recommended for estates above €1.5M.
“I would like to express my gratitude to the Muse real estate agency in Marbella, with whom I have had an exceptional collaboration during the process of purchasing a home for my clients. Without a doubt, they have a highly skilled and committed team. I wholeheartedly recommend their services.”
“From the first interaction, Maria demonstrates professionalism and a keen understanding of her clients’ needs. Whether buying or selling, her guidance is always informed, reliable, and tailored to the client’s best interests.”