The different housing rental formulas that exist are: rental of housing by habitual residence, seasonal rental and as touristic accommodation.

Rental of housing for habitual residence

It appears regulated in the Urban Leasing Law 29/1994, of 24th of November, specifically in the article nº 2 and described as “lease of housing”. The tenant can stay at least three years in the house. The lease of housing is exempt from VAT extending this exemption to the garages. If the house is dedicated to professional activity, then yes, it is subject to VAT.

This lease will be taxed with the ITP, which must be paid by the tenant in accordance with what is regulated in each Regional Council.

Seasonal rental

It is regulated in the Urban Leasing Law 29/1994, in its article nº 3, part 2, described as of “use other than housing”, is the case of the lease of a home by school season, summer holidays or labor transfer.

It will be necessary to practice the corresponding IRPF retention; the landlord must declare the income of these rents.

Lease of “apartment or dwelling as touristic accommodation”

It is a very short-term lease, excluded from the Urban Leasing Law and subject to the legislation of each Regional Council.

The amounts that the owners receive as income for the rental of the house are taxed in the IRPF as real estate capital. If the lease is made as an activity, the amounts obtained are considered as economic activities, within whose specific section they must be declared.

We will be happy to assist you in relation to your rental of any of these modalities. Contact us at “

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