New second home property tax

Does anyone know if I am liable for the new NPPR tax? I live in rented a Local authority house in Ireland but own a property in spain. I have tried reading the new legislation but cannot make sense of the exemptions. Officially I only own one property but do not live in it. It is not rented out and only used by myself.
Any information would be greatly appreciated.

Isn't that tax only if you 'Own' more than one house.
From your post you only own one house and live in a rented house (you don't own it)
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I'm sure others on here will advise you...

It's only Non Principal Private Residences in Ireland that incur the tax.