Both Spaniards living abroad and non-resident foreigners who own a property in Spain have to pay taxes regardless of whether the property is rented or whether they use it for their own use.
Legal
All foreigners who buy a house in Spain or want to open a bank account must first obtain their NIE, which is composed of a letter, 7 numbers and a verification code. This number must appear, for example, in the deed of sale of properties that foreigners acquire in Spain.