How do companies not resident in Spain pay tax on their income obtained from a property located in Spain? Special tax in Spain

Tax in Spain; Special Tax on Real Estate (IEBI), in Spanish Impuesto Especial sobre Bienes Inmuebles. Generally speaking, for non-Spanish resident companies without a permanent establishment the tax base is determined by their total income (without deduction of expenses) and the tax rate is shown in the table below, depending on the year of accrual. Year