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Own a property, receive rental income, have savings or a pension in Spain? You may have UK tax obligations — even if Spanish tax has been paid.
You own rental property in Spain
You receive rental income from Spain
You have Spanish bank accounts or investments
You receive dividends from Spanish companies
You have Spanish pension income
You have moved between Spain and the UK
If you're UK tax resident, UK worldwide income and gains may be taxable in the UK. The UK–Spain Double Taxation Convention may allow you to claim relief or eliminate any additional UK tax. Spain participates in the Common Reporting Standard (CRS) and shares account information with HMRC.
| Income Type | UK Tax Treatment (Summary) |
|---|---|
| Spanish rental income | Taxable in the UK, credit for Spanish tax paid |
| Spanish bank interest | Taxable in the UK, credit for Spanish tax paid |
| Spanish dividends | Taxable in the UK, credit for Spanish tax paid |
| Spanish pension | Treatment depends on pension type and treaty provisions |
| Capital gains on sale of Spanish property | UK CGT may apply, credit for Spanish tax paid |
We'll help you understand your UK tax obligations.