Spatial intelligence is essential for low-altitude unmanned aerial vehicle (UAV) perception, collaboration, and navigation. However, existing UAV benchmarks often emphasize image-level recognition, single-view understanding, or narrow answer formats, leaving 3D spatial inference, multi-view collaboration, scene dynamics, and diverse task formulations insufficiently evaluated. To address these gaps, we introduce SpatialUAV, a real low-altitude UAV benchmark comprising 4,331 curated instances across 14 fine-grained task types, covering semantic discrimination, spatial relation, aerial--aerial collaboration, aerial--ground collaboration, and motion understanding. SpatialUAV organizes all samples into a unified visual-input--question--answer schema, while supporting seven input configurations and nine answer formats, including option labels, region identifiers, geometric values, cross-view correspondences, and free-form motion descriptions. To ensure reliable and grounded evaluation, our data construction pipeline integrates detector-assisted regions, depth supervision, metadata-derived rules, extensive manual annotation, blind filtering, and multi-turn human validation, together with task-specific metrics for heterogeneous outputs. Evaluating representative vision-language models across three categories, we show that current models remain far from human-level performance, with pronounced bottlenecks in cross-view association, structured grounding, geometric reasoning, and temporal viewpoint understanding. These results offer empirical guidance for advancing low-altitude UAV spatial intelligence. Code and data are available at https://github.com/Hyu-Zhang/SpatialUAV.

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