You can stay in Spain for a maximum of 183 days per year (6 months) in order to not become a resident. If you spend an extra day (184 days and onwards), you will be regarded as a resident, hence paying resident taxes in the country.
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The 90-day clock starts ticking the moment you enter Spain.The 90-day regulation is enforced across the whole Schengen countries, and not just in Spain.
Even if you own a property in Spain, you're still entitled to stay for only 90 days in a 180-day period without applying for a residence permit or a visa.
Prison sentences – Staying in Spain for over 90 days in any 180 days without a valid visa can result in jail time. Depending on how long you overstay your welcome, you could be sentenced to 6-12 months in prison.
As a UK tourist, you can visit Spain without a visa. However, you must abide by the 90/180-day rule, which means that you can stay for a maximum of 90 days within 180 days. It's important to keep track of your days accurately so you don't overstay your welcome.
British citizens / UK nationals now have to follow the same process as other non-EU national citizens of third countries to get Spanish residency, i.e. there is a requirement to first obtain a visa.