Yes. Second residences and seasonal residences are a morada, provided the legitimate occupiers carry on their private life there, even occasionally. That matters because the protection attaching to a morada is stronger than most owners abroad assume. A separate civil express recovery route is also open to natural persons and non-profits.
Where this comes from: Instruccion 1/2020 FGE, BOE consolidated text, read 2026-09-07; Ley 5/2018 de 11 de junio, arts. 250.1.4 and 441.1 bis LEC, BOE consolidated text, read 2026-09-07.