We´re considering buying a 2nd home back in the UK. From my research it appears that you have to pay the ´renta imputable´ on any property held outside Spain. which is fine.

My query is whether you can offset any costs regarding the UK property e.g. council tax.

Is anyone in this position who could clarify?

Many thanks in advance!

You cannot offset anything against the imputed tax on a second home in Spain (unless you are letting it) so the same would apply to a UK second home.