You may obtain the status of Permanent Establishment (PE) in Spain in two ways: either when your main business activities take place anywhere in the Spanish territory or your business is located here, or when you appoint another person to act by proxy (power of attorney) and apply for your PE. Renting a property in Spain would not be considered a “business activity”. Tax payment will differ depending on whether a non-residents has their PE in Spain, or not.
If you want more information about the permanent esta