Posted: Mon Oct 9, 2023 10:52am
No. Only those resident in an EU/EEA country can offset costs against rental. It doesn't matter what passport you hold it's your main residence and country of tax residence that does.
"it is important to note that only tax residents in EU countries, Iceland, Norway, and Liechtenstein are allowed to offset expenses from rental income. However, tax residents in other countries must declare gross income and are not allowed to deduct expenses."
You will also be taxed at 24% in Spain and declare the income quarterly. You must also declare it on your tax return in UK but any tax taken will be offset against tax in Spain.
If renting on a short term basis, ie not long term, you will require a certificate of conformity from you ayuntamiento and apply for a turistic licence.