I have recently become the non resident owner of a Spanish property i.e. I will occupy it for less than 183 days per calendar year and will therefore submit form 210 in due course. However I may allow family members and a close friend to use it at other times <u>free of charge</u>.
In the event of query from the tax authorities (I know they have access to electricity consumption records etc.) what information / documents would I need to prove my non resident status and that use by others was free of charge ?