Residency-Nationality
There is a general confusion with respects to nationality and residency from the taxation point of view.

The reality is that, from the taxation point of view, the important factor to bare in mind when purchasing in Spain, is the tax residency of the person, not the nationality. For example, a Spanish citizen, whose residency is in England, will be treated the same as a British citizen with British residency, meaning that he will be treated as a non resident. Likewise, an British citizen, with Spanish residency, will be treated in the same as a Spanish citizen with Spanish residency.