Plenty of owners use their Spanish property for part of the year and let it for the rest. That is allowed, but two things shape how you plan it.
The licence #
Letting to holidaymakers requires a tourist licence in most regions. The rules vary by region and letting without one risks fines. Applications go through the regional authority and generally need documentation about the property.
Sort this before you plan a letting calendar, not after.
The tax #
Rental income has to be declared in Spain. As a non-resident from outside the EU you pay 24 per cent, and you cannot deduct your costs.
That is worth repeating because most guidance online quotes 19 per cent with deductions, which is the EU position and no longer applies to you. Maintenance, community fees, utilities and management commission all come out of your pocket without reducing the tax.
You also declare the income in the UK on your self assessment return and claim Foreign Tax Credit Relief for the Spanish tax paid, so you are not taxed twice.
The 90/180 rule #
Your own use is capped by something that has nothing to do with letting. Without a visa you can spend 90 days in any rolling 180-day period across the Schengen area.
For most owners that is not a constraint, because 90 days is more than they were going to use. But it does mean the “live there half the year, let it the other half” plan does not work without a visa, and it is better to know that now.
Planning the year #
You decide when you use the property and when you let it. You block your own dates in the letting calendar and the rest stays available.
The trade-off is direct: less letting means less income, and your own use in high season costs the most. A fortnight in August is the most expensive fortnight you will ever take, measured in foregone rent.
Organising it #
Combining the two needs organisation. Key management and access. Cleaning between stays. Maintenance and checks. And the guest registration obligations.
You can do this yourself or hand it to a letting partner.
Practical points #
Apply for the licence in good time. Keep your records for both tax returns. Check that your insurance actually covers letting, because a standard policy often does not. And agree clearly with any manager how your own dates get blocked.
In short #
Combining your own use with letting works well. You keep the flexibility and generate income at the same time. The conditions are meeting the rules and organising the management properly.
Tax treatment of rental income differs between EU and non-EU owners. Have your position confirmed by an adviser familiar with both systems.
Last reviewed 2026-08-24
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