Differences between tourist rentals and seasonal lets in Spain
Raymundo Larraín Nesbitt, March, 2. 2026
Following up on my article Distinction between long-term and seasonal contracts, I’ve decided to write a short summary on the main differences, as we are receiving multiple queries following the new changes in law (Community of owners to approve new Tourist Licences).
I’ve collated the basic differences in a chart below (please excuse my clumsy Excel skills), which hopefully does a job at explaining the main points to avoid any further misunderstandings.
Comparison: Tourist Rentals vs. Seasonal Lets
| Category | Tourist rentals | Seasonal lets |
|---|---|---|
| Purpose | Short-term tourist accommodations | Study, work, medical reasons, etc. |
| Applicable law | Regional laws in each autonomous community | Spain’s Tenancy Act (Ley de Arrendamientos Urbanos) – nationwide |
| Place of permanent abode | No | No |
| Requires a regional Tourism Licence? | Yes | No |
| Can community of owners ban them? | Yes | No |
| Requires an NRA code? | Yes, if offered through online platforms allowing bookings and payment | Yes, if offered through online platforms allowing bookings and payment |
| Urban property | Yes | Yes |
| Rural property | No | No |
| Accommodation time | Days or weeks, normally under 2 months | No time limit (days, weeks, months, or even years) |
| Contract renewal | No | A new contract is required |
| Can you rent out individual rooms? | Yes | Yes |
| Allows tenant entitlements? | No | No |
| Creates right to stay and live in the property? | No | No |
| Rental deposit | Yes | Two-month minimum |
| VAT | Exempt (but will be 21% shortly) | Exempt |
| Licence of First Occupation required? | Yes | No |
| Landlord tax relief available?* | Yes | Yes |
| Tax on rental income to be declared and paid in Spain? | Yes | Yes |
*Only if you are an EU tax resident
In Conclusion
As gleaned above, community of owners in Spain may now vote to ban tourist rentals, as explained in detail in our previous idealista article. However, communities cannot ban or police seasonal lets, as these follow a different regulation other than Spain’s Horizontal Property Act.
Seasonal lets will be used as a legal loophole to circumvent the newly approved changes and restrictions to Spain’s Horizontal Property Act, which rules on community of owners.
Although seasonal lets are safe by rapport to long-term rentals (we have been strongly advocating for them for many years Seasonal lets: an alternative to holiday rentals), they must be professionally drafted so they are not challenged at court and changed into a long-term contract. This change would award tenants a slew of rights and entitlements, not to mention they cannot be legally evicted if found to be within a ‘vulnerable’ group, which are not included in seasonal lets.
To close, as a golden rule, never download rental contract templates from the internet or ‘borrow’ one from a friendly estate agency. Using outdated templates is the fastest way to have a contract challenged at court by your tenant and change it into a long-term one with silent renewals to boot (5, 8 or even 10 years’ contract duration).
Rental laws change all the time in Spain, and only professionals are up to date with such changes. Be smart, always hire a lawyer to draft you a rental contract. You will save a lot of money and aggravation in the long run.
We offer this service for a competitive fee: Rentals (contract-drafting)
At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!
At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.
