Yes. A non-resident who owns a second home in Spain pays tax on an imputed income, even with no rent at all. The base is the cadastral value on the IBI bill, not the purchase price or the market value, and nothing is deductible against it. The rate is 19 percent for residents of the EU, Norway, Iceland and Liechtenstein, and 24 percent for everyone else.
Where this comes from: Calculo de la renta imputada, AEAT sede electronica, read 2026-09-07; Calculo de la renta imputada, AEAT sede electronica, read 2026-09-07; Tipos de gravamen IRNR sin establecimiento permanente, AEAT sede electronica, read 2026-09-07.