The two-year-old boy was found floating in the pool in the Costa del Sol.
Paramedics were called after the boy was discovered in the water on Monday morning.
Despite their efforts the youngster died shortly after.
His parents are understood to have moved to Spain from Glasgow.
A spokesman for the Foreign and Commonwealth office said: "We are aware of the death of a British national in the Costa del Sol in Spain.
"We stand ready to provide consular assistance to the family at this difficult time."