There's no set limit to the number of times you can visit the U.S. in a year, and it really depends on the specific circumstances and discretion of the CBP officers who review your case each time you enter.
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Each approved ESTA application is generally valid for two years and allows multiple visits to the U.S. within that period without having to apply for another travel approval. If your passport expires in less than two years, you will receive an ESTA approval valid until the passport's expiration date.
WHAT SHOULD I KNOW ABOUT THE US TOURIST VISA VALIDITY? The B1/B2 Visa is valid for 10 years after issued, but for each entry, you are allowed to stay in the United States of America only for 180 days Per Entry or 6 months** (at most).
British nationals can use the ESTA to visit the United States of America multiple times during the waiver's 2 years of validity, or until the associated passport expires, whichever is sooner. Upon entering the United States with an ESTA, visitors from the UK can stay for a maximum of 90 days per visit.
The short-stay visa only allows you to reside in Spain for up to 90 days at a time out of every 180 days, or a maximum of around 180 days a year. This is fine if your trips will be no longer than three months at a time, no more than twice a year.
However, most studies agree that at least two vacations a year can do wonders for your mental and physical health. Two vacations a year might seem like a lot to some and not enough to others, but that's truly the minimum number of vacations we're talking about here.