Non-residents are subject, in Spain and every year, to the non-resident income tax, whether their Spanish real estate properties are rented or not. In fact, the potential rent only increases the tax base. It is the equivalent of the French housing tax on second homes but the taxation is applied both on furnished and non-furnished properties. The tax return must be submitted before 31st December of the following financial year regarding the non-rented property and before 21st January for the rented property.
