Seasonal rental contract in Spain: rules for 2026

October 7, 2026

Seasonal rental contract in Spain: the essentials for late 2026

A seasonal rental contract in Spain, known in Spanish as an arrendamiento de temporada, is a lease for use other than housing under Article 3 of the Urban Leases Law (LAU) [3].
Royal Decree-law 26/2026 would have tightened the definition, but Congress repealed it on 2 October 2026, so the previous wording applies [1][2].
Seasonal leases are governed first by what the parties agree, then by Title III of the LAU and then by the Civil Code [3].
The deposit is two months’ rent, and in the Valencian Community it must be lodged with the Generalitat within one month [3][10].
In the Valencian Community, lets of 11 days or more to the same occupant fall outside the tourist let regime [6].
The income tax reduction for letting a home never applies to seasonal lets [11][12].

Why seasonal lets matter after the October 2026 repeal

A seasonal rental contract in Spain, used for students, posted workers and people relocating, sits between the long residential tenancy and the holiday let.

On 30 September 2026 the government published Royal Decree-law 26/2026, which would have limited temporary lettings to tenants temporarily away from their usual home for a justified and provable reason, including room lettings [1].

Congress repealed the decree on 2 October 2026, and the BOE notes against Article 3 of the LAU confirm that its amendment no longer has effect [2][3].

This guide explains the rules that apply to seasonal leases now, with particular attention to the Valencian Community.

Our companion guide to the repealed Spain new rental law 2026 covers the wider package of measures that fell with the decree.

The stricter definition of temporary lettings was published on 30 September 2026 and repealed on 2 October 2026, so the earlier LAU wording governs seasonal leases [1][2].

What the Urban Leases Law says about seasonal leases

Article 2 of the LAU defines a residential lease as one whose main purpose is to meet the tenant’s permanent need for housing [3].

Article 3 then treats as leases for use other than housing, in particular, urban leases entered into for a season, whether summer or any other [3].

Under Article 4.3, these leases are governed by the parties’ agreement, failing that by Title III of the LAU and, in the last resort, by the Civil Code [3].

Titles I and IV still apply in every case, which is why rules such as the compulsory deposit cannot be agreed away [3].

No fixed minimum or maximum term

The LAU does not set a number of months that turns a lease into a seasonal one.

The preamble to Royal Decree 1312/2024 confirms that the LAU relies on the purpose of the letting, not a set term, to distinguish seasonal leases from ordinary residential ones [4].

Courts and inspectors therefore judge a seasonal rental contract in Spain on its temporary purpose, case by case.

What does not apply

Because a seasonal lease is not a residential tenancy, the five-year or seven-year minimum term of Article 9 does not apply to it [3].

Nor do the annual rent update limits of Article 18, which sit in Title II and govern residential leases only [3].

For the rules on long residential tenancies, see our overview of renting property in Spain.

Seasonal contract, residential tenancy or tourist let

The three main ways of letting a home in Spain follow different rules, and the label in the contract does not decide which one applies.

Feature	Residential tenancy	Seasonal contract	Tourist let (Valencian Community)
Legal basis	LAU Article 2 and Title II	LAU Articles 3 and 4.3, Title III	Excluded from the LAU by Article 5(e); regional tourism law
Purpose	Tenant’s permanent home	A temporary need, such as study, work or a season	Tourist stay, whole home only
Duration	At least 5 years, or 7 if the landlord is a company	As agreed; no statutory minimum	10 days or less to the same occupant
Deposit	One month’s rent	Two months’ rent	Not governed by the LAU
Registration	Deposit lodged with the Generalitat	Deposit lodged with the Generalitat	Tourism Register of the Valencian Community
Landlord income tax reduction	Yes, from 50% to 90%	No	No

Sources: LAU Articles 2 to 5, 9 and 36 [3]; Valencian Tourism Law, Article 65 [6]; GVA deposit rules [10]; AEAT manual [12].

The Valencian Community: where tourist lets end and seasonal lets begin

Since Decree-law 9/2024, Article 65 of the Valencian Tourism Law defines tourist homes as whole properties let for tourist purposes for 10 days or less, counted continuously, to the same occupant [6][7].

The same article states that homes let for 11 days or more continuously to the same occupant cannot be treated as tourist homes, and it prohibits letting rooms for tourist use [6].

A letting of two weeks, a month or a summer in Valencia, Alicante or Castellón is therefore outside the tourist regime and will normally be a seasonal rental contract in Spain under the LAU, unless it is in fact the tenant’s permanent home.

Tourist homes must also hold a favourable municipal planning report and be entered in the Tourism Register of the Valencian Community, with a registration valid for five years [6].

In the Valencian Community a home let for 11 days or more continuously to the same occupant is not a tourist home under Article 65 of the Tourism Law [6].

Owners who also let for shorter tourist stays should check the new requirements for tourist rentals in the Valencian Community before advertising.

Platform registration after the Supreme Court ruling

Royal Decree 1312/2024 created a single rental register and a digital single window for short-term lets advertised online, expressly including seasonal leases under Article 3.2 of the LAU [4].

On an appeal brought by the Generalitat Valenciana, the Supreme Court annulled the single register in judgment 620/2026 of 19 May 2026 [8][9].

The court upheld the digital single window and the data obligations of online platforms, so platforms must still report data on each seasonal rental contract in Spain advertised through them [8].

Our guide to short-term rentals in Spain explains how these platform rules work in practice.

When a seasonal contract is treated as a permanent home

The most frequent dispute over a seasonal rental contract in Spain is whether the letting was in fact the tenant’s permanent home.

Under Article 1281 of the Civil Code, where the words of a contract appear contrary to the evident intention of the parties, the intention prevails [5].

Under Article 6.4 of the Civil Code, acts carried out under the wording of one rule to achieve a result the law prohibits are in fraud of law and do not prevent the rule that was avoided from applying [5].

Article 6 of the LAU adds that clauses which modify the residential lease rules to the tenant’s detriment are void, unless the law allows it [3].

In practice, a contract labelled seasonal but used as the tenant’s only and permanent home may be treated as a residential tenancy, with its minimum term and other protections.

Tenants in that position can read our guide to housing rights in Spain, which sets out the protections that then apply.

Evidence that supports a genuine seasonal purpose

A clause stating the specific temporary reason, such as a university course, a work posting or medical treatment.
Documents supporting that reason, such as an enrolment letter or an employer’s letter.
Evidence that the tenant keeps a permanent home elsewhere.
A term consistent with the stated reason.

Deposit, rent and other contract terms

Article 36 of the LAU makes a cash deposit compulsory and sets it at two months’ rent for leases for use other than housing, which includes seasonal leases [3].

The parties may also agree additional guarantees, and the two-month cap on extra guarantees in Article 36.5 applies only to residential leases [3].

The Generalitat Valenciana requires landlords of leases in the region to lodge the deposit with it within one month of signing, with surcharges for late lodging [10].

The compulsory deposit for a seasonal lease is two months’ rent, twice the one month required for a residential tenancy [3].

Rent, its updates and the term are set by agreement, since Article 4.3 gives priority to the parties’ will [3].

Under Article 37, either party can require the other to put the lease in writing, stating the parties, the property, the term and the initial rent [3].

Title III also applies rules on works, the tenant’s preferential right to buy, assignment and termination where the contract is silent [3].

A well-drafted seasonal rental contract in Spain should cover these points expressly rather than leave them to Title III.

Practical points for leases in the city are covered in our guide to the legal aspects of renting in Valencia.

Tax on seasonal rental income

For Spanish tax residents, rent from a seasonal letting is income from real estate capital under the Personal Income Tax Law [11].

The reductions of Article 23.2, from 50% up to 90%, apply only to properties let as a home, and the AEAT manual states they never apply where the property is let for a season [11][12].

Furnished lets are exempt from VAT under Article 20.One.23 of the VAT Law, unless the landlord provides hotel-type services such as cleaning, laundry or catering [13].

Non-resident landlords pay non-resident income tax at 24%, or 19% if they reside in another EU or qualifying EEA state [14].

Residents of other EU states can deduct expenses directly related to the Spanish income, so the tax on a seasonal rental contract in Spain signed by a landlord living abroad depends on where that landlord lives [14].

Landlords who live outside Spain should read our guide to non-resident income tax in Spain, and those offering extra services should check VAT on short-term tourist rentals.

Checklist before you sign

These steps apply to a seasonal rental contract in Spain signed in the Valencian Community under the rules in force in October 2026.

Step	Action
1	Confirm the tenant has a temporary reason and a permanent home elsewhere
2	State the reason, the term and the rent in a written contract
3	Take a cash deposit of two months’ rent
4	Lodge the deposit with the Generalitat Valenciana within one month
5	If the stay is 10 days or less for tourist purposes, apply the tourist let rules instead
6	Declare the rent without the housing reduction, or file non-resident income tax

Common mistakes with seasonal leases

Relying on the repealed definition in Royal Decree-law 26/2026.
Using a seasonal contract for a tenant who has no other home.
Taking a one-month deposit instead of two, or not lodging it.
Applying the 50% housing reduction to seasonal rent.
Letting rooms for tourist stays in the Valencian Community, which is prohibited.

How Delaguía y Luzón can help

Our property law team in Valencia has advised landlords, tenants and investors since 1960.

We draft and review every seasonal rental contract in Spain our clients bring to us, advise on whether a letting is seasonal, residential or tourist, and act for clients in tenancy disputes.

Speak to our property team about your seasonal lease

Contact our legal team for personalised guidance on your case.

We work in English, French, Spanish and Russian from our office in Valencia.

Email: felix.delaguia@delaguialuzon.com
Phone: +34 963 74 16 57
Office: Avinguda Regne de València, 6, 1º-2º, 46005 Valencia

Frequently asked questions about the seasonal rental contract in Spain

Is there a maximum length for a seasonal contract?

No.

The LAU sets no fixed term; what matters is that the letting meets a temporary need.

Did the October 2026 decree change seasonal lets?

Only very briefly.

Royal Decree-law 26/2026 was repealed on 2 October 2026, so the earlier LAU wording applies.

Does a seasonal tenant have the right to stay for five years?

No, provided the letting is truly seasonal.

If it is in fact the tenant’s permanent home, it may be treated as a residential tenancy.

How much deposit can a landlord ask for?

The compulsory cash deposit is two months’ rent.

Additional guarantees can be agreed on top of it.

Must the deposit be lodged in the Valencian Community?

Yes.

The Generalitat Valenciana requires landlords to lodge it within one month of signing.

Is a two-week summer let in Valencia a tourist let?

Not under the regional definition.

Lets of 11 days or more to the same occupant fall outside the tourist regime.

Can I rent rooms seasonally?

Room lettings for tourist use are prohibited in the Valencian Community.

Non-tourist room lettings follow the LAU and the Civil Code, so take advice on the contract.

Can the landlord raise the rent during the contract?

Only if the contract allows it.

The IRAV cap for residential leases does not apply to seasonal leases.

Do I get the 50% tax reduction on seasonal rent?

No.

The AEAT confirms the housing reduction never applies to seasonal lets.

Do I charge VAT on a furnished seasonal let?

Not normally.

VAT applies only if you provide hotel-type services such as cleaning or laundry during the stay.

References

Housing and Urban Planning