Lecture 1

Urban and long-term rentals

• Introduction to Spanish rental law (LAU)
• Classifying rental contracts: primary, seasonal, tourist
• Compliant contracts: clauses, deposits, and duration
• Rights and obligations of landlords and tenants
• Key differences between short- and long-term leases
• Applicable taxes: IRPF, ITP, VAT

Lecture 2

Tourist rentals (VUTs)

• Legal framework and new national obligations (NRA, July 2025)
• Requirements for seasonal vs tourist leases
• How to obtain tourist licences
• Community and municipal restrictions
• Taxation of tourist rentals and optimisation strategies
• Case study: Seasonal rental vs tourist use