Hi
Article 6 of the
Spain: tax treaties that exists with the UK and Spain, allows Spain to have the first rights to tax income from a property in Spain.
You will have to declare the income to Agencia Española de Administración Tributaria and pay the appropriate tax there.
Please see: :
2014 UK-Spain Double Taxation Convention (publishing.service.gov.uk)
As a UK resident, you are required to declare your worldwide income in a self-assesment tax return. You would declare your foreign property income in SA106 and claim up to 100% of the foreign tax deducted a as Foreign Tax Credit Relief (FTCR).
A certificate of residence can be requested at
How to apply for a certificate of residence to claim tax relief abroad but is not appropriate for income from immoveable property, as it is only appropriate when the benefits of the double taxation treaty are being claimed.
We can issue a Letter Of Confirmation of Residence (L.O.C.R.) which is when an individual is required to provide evidence to an overseas authority that they are resident in the UK for tax purposes to meet a requirement of an overseas countries local law.
This can also be requested by submitting the same request at
How to apply for a certificate of residence to claim tax relief abroad.
Thank you
