Seasonal lets over the winter
From October to May, many coastal holiday lets stand empty. A seasonal contract with people coming for work or study fills them, as long as it is done right.
On the coast, the tourist season is concentrated in a few months. The rest of the year there is a different demand: relocated professionals, students, healthcare staff on temporary postings or families during building works. The seasonal let exists for them: a contract by the month that is neither a tourist let nor a permanent-home lease.
Done right, it lets you alternate: tourist lets in summer and seasonal lets in winter. Done wrong, the contract can end up treated as a permanent-home lease, with its terms and extensions, and the home may not be free when summer starts.
What you need to know
What it is
A lease for a use other than a permanent home (art. 3 of the Urban Leases Act): the tenant needs the home for a while for a specific reason and has their permanent residence elsewhere.
The reason, in writing
State in the contract the reason (work, study, medical treatment), the end date and where the tenant normally lives, and keep proof, such as an employment contract or an enrolment.
Catalonia already regulates it
Since 1 January 2026 (Law 11/2025), a seasonal contract without a justified reason is treated as a permanent-home lease, and in stressed areas the same rent cap applies.
State law, still pending
In July 2026 the Government withdrew the decree that would cap these contracts at 12 months with a written reason, and the bill in Congress remains stalled. Check for changes before signing.
If you also let in summer
Confirm that your region and town hall allow alternating uses. Make the contract end before your first tourist bookings; those stays still need the SES.HOSPEDAJES guest register.
Tax and deposit
It is taxed as real estate income without the 60% reduction, or on Modelo 210 if you are a non-resident. The statutory deposit is two months' rent (art. 36 LAU).
Status as of September 2026. Sources: Urban Leases Act 29/1994, IRPF Act 35/2006 and Catalan Law 11/2025.
How Keyio helps
- Short stays and monthly contracts on the same property and the same calendar, so you can see at a glance that they don't overlap.
- Generates the contract from your own templates, with the reason, the term and the deposit in writing.
- Flags that the home is not the tenant's permanent residence, so the tax report doesn't apply the 60% reduction.
- Separates summer and winter income in the reports and, if you are a non-resident, prepares the Modelo 210 base.
This is not legal or tax advice
This guide summarises general rules that are changing and does not cover your case or your region's or town hall's rules. Have the contract reviewed by an advisor before signing. Spanish Official State Gazette (BOE).
Frequently asked questions
How is a seasonal let different from a tourist let?
A seasonal let is a lease under the Urban Leases Act (art. 3) for someone who needs the home for a while for a specific reason, such as work, study or medical treatment, and it usually lasts months. A tourist let is a stay of days for holiday purposes, regulated by each region and requiring its registration or authorisation.
How long can a seasonal contract last?
State law sets no maximum: what matters is that the tenant's need is temporary and the home is not their permanent residence. In practice they are signed by the month, October to May on the coast. The Government's draft decree that would cap them at 12 months is not in force as of September 2026.
Do I have to justify the reason for the seasonal let?
In Catalonia, yes: since 1 January 2026 (Law 11/2025), without a justified reason the contract is treated as a permanent-home lease. Elsewhere in Spain it is still wise: if the tenant ends up living there permanently, a court can treat it as a permanent-home lease, with its terms and extensions.
Can I do seasonal lets in winter and tourist lets in summer?
Generally yes, if your region's and town hall's rules allow it. Each period follows its own regime: tourist stays need the regional registration number and the SES.HOSPEDAJES guest register within 24 hours, and the seasonal contract must end before the tourist season starts.
Does the 60% income tax reduction apply?
No. The home-rental reduction (art. 23.2 of the IRPF Act) only applies when the property is the tenant's permanent home. A seasonal let is taxed as real estate income without that reduction; if you are a non-resident, it goes on Modelo 210.
What deposit do I have to ask for?
Two months' rent, which is what the Urban Leases Act (art. 36) requires for leases other than a permanent home, such as a seasonal let. Many regions also require you to lodge it with their housing agency.
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