Spanish Non-Resident Tax for Irish Property Owners

Why Irish residents pay less tax in Spain than the British

Since Brexit, UK residents pay 24% on Spanish property income with no deductions. As an Irish resident inside the EU, you keep the 19% rate and can deduct mortgage interest, community fees, IBI, insurance and maintenance from rental income — a significant saving versus your British neighbours on the Costa del Sol or Costa Blanca.

Ireland-Spain Double Taxation Agreement

Spain taxes the Spanish-source income first; Ireland then grants a credit for the Spanish tax paid on your Form 11 self-assessment. You never pay tax twice on the same euro — you pay the higher of the two systems on the net result.

Frequently asked questions