As you know, Spanish Non-Tax Residents are taxed only on their Spanish Sourced income. This would apply to employment income from work performed in Spain, rental income from properties in Spain, imputed real estate income, interests from Spanish Bank accounts, dividends from shares in Spanish companies, and capital gains from Spanish assets, among others. Rules, in this case, are different for EU tax residents and non-EU tax residents. After Brexit, since the United Kingdom will be out of the European Union, the tax rate applicable on employment income, rental income or imputed real estate income will be 24%. Additionally, to calculate the taxable income, no expenses will be deductible.