No...this is referring to the 'physical' heavens. The 'spiritual heavens' is where God and his angels reside. This realm was in existence before the earth was made habitable, which is why Earth is described as "formless and waste". This was the chosen planet that God prepared to host an abundance of life. This "Goldilocks" planet was just right for God's purpose.....and, I believe, the start of many habitations to come.....and eternity to accomplish it.
There is one word for "heaven" in the Bible, but it has different meanings. Let's see if we can simplify the subject by breaking it down to its Biblical definitions....
The Hebrew
sha·maʹyim (always in the plural), which is rendered “heaven(s),” seems to have the basic sense of that which is high or lofty. (
Psalm 103:11; Proverbs 25:3; Isaiah 55:9)
Heavens of earth’s atmosphere. “The heaven(s)” may apply to the full range of earth’s atmosphere in which dew and frost form (
Genesis 27:28; Job 38:29), the birds fly (
Deuteronomy 4:17; Proverbs 30:19; Ma thew 6:26), the winds blow (
Psalm 78:26), lightning flashes (
Luke 17:24), and the clouds float and drop their rain, snow, or hailstones (
Joshua 10:11; 1Kings 18:45; Isaiah 55:10; Acts 14:17). “The sky” is sometimes meant, that is, the apparent or visual dome or vault arching over the earth.—
Matthew 16:1-3; Acts 1:10, 11.
This atmospheric region corresponds generally to the “expanse [Heb.,
ra·qiʹaʽ]” formed during the second creative "day", described at
Genesis 1:6-8. It is evidently to this ‘heaven’ that
Genesis 2:4; Exodus 20:11; 31:17 refer in speaking of the creation of “the heavens and the earth.”
Outer space. The physical “heavens” extend through earth’s atmosphere and beyond to the regions of outer space with their stellar bodies, “all the army of the heavens”---sun, moon, stars, and constellations. (
Deuteronomy 4:19; Isaiah 13:10; 1Corinthians 15:40, 41; Hebrews 11:12) The first verse of the Bible describes the creation of such starry heavens prior to the development of earth for human habitation. (
Genesis 1:1) These heavens show forth God’s glory, even as does the expanse of atmosphere, being the work of God’s “fingers.” (
Psalm 8:3; 19:1-6)
“Midheaven” The expression “midheaven” applies to the region within earth’s expanse of atmosphere where birds, such as the eagle, fly. (
Revelation 8:13; 14:6; 19:17; Deuteronomy 4:11
Spiritual Heavens. The same original-language words used for the physical heavens are also applied to the spiritual heavens. As has been seen. . . God does not reside in the physical heavens, being a Spirit. However, since he is “the High and Lofty One” who resides in “the height” (
Isaiah 57:15), the basic sense of that which is “lifted up” or “lofty” expressed in the Hebrew-language word makes it appropriate to describe God’s “lofty abode of holiness and beauty.” (
Isaiah 63:15; Psalm 33:13, 14; 115:3)
As the Maker of the physical heavens (
Genesis 14:19; Psalm 33:6), Jehovah is also their Owner. (
Psalm 115:15, 16) Whatever is his pleasure to do in them, he does, including miraculous acts.—
Psalm 135:6.
Jesus. . . .used the heavens as representing God when asking the religious leaders whether the source of John’s baptism was “from heaven or from men.” (
Matthew 21:25; compare
John 3:27.) The prodigal son confessed to having sinned “against heaven” as well as against his own father. (
Luke 15:18, 21)
“The kingdom of the heavens,” then, means not merely that it is based in and rules from the spiritual heavens but also that it is “the kingdom of God.”—
Daniel 2:44; Matthew 4:17; 21:43; 2Timothy 4:18."
Exerpts from
Heaven — Watchtower ONLINE LIBRARY
I hope that helps.