Yes, or a family member to rent it out for cheap. The thing is that you pay a % of the rent, so you'd have to rent it out really cheap for it to make sense. I

Yes, or a family member to rent it out for cheap. The thing is that you pay a % of the rent, so you'd have to rent it out really cheap for it to make sense. I don't know if you can have an inspection or something happen if you rent it ridiculously cheap. Example: you rent a place valued at 100k€ (mkt price: 160k€) for 1000€, or the "taxes for the virtual rent" is calculated at +0.9% of the value yearly, which is 75€/month in taxes. Let's say you pay 10% taxes on the rent, so it's either 100€ or 75€. That means the company would need to rent a 1000€ apartment for under 75€/month for it to make sense to you. The sane thing here would be to rent it out normally, you just need to put some effort to avoid squatters (no credit system in Spain). This applies for normal residencies, I don't know about comercial real estate (though I would expect the same applies). In construction, allowing family to live there, land, etc do not have these taxes.