A Spanish government decree that changes the rules on seasonal lets (alquiler de temporada) and room rentals took effect on 1 October 2026. It matters to you if you let a flat in Spain, whether you live there or manage it from abroad, and to you if you rent there.

One caveat first. Congress has to ratify the decree, and the vote is today, 2 October. At the time of writing, there is no official result. Press forecasts suggest the decree may fail, because Junts, the PP and Vox have all said they will vote against it.

What the decree is

The government approved Real Decreto-ley 26/2026 on 29 September. It was published in the official gazette (BOE) on 30 September and took effect on 1 October. Beyond rentals, it also covers eviction protection, an emergency extension of existing contracts and a set of tax measures. This piece focuses on the parts that matter most to small landlords.

Seasonal lets: you need a real, provable reason

Idealista and other specialist sources report the core rules as follows:

  • The temporary reason must be written into the contract and must be provable. It means the tenant needs housing somewhere else for a while for a justified reason, such as work, studies or medical treatment. It is up to you, the landlord, to prove it.
  • If the contract gives no reason, it counts as a primary-residence lease from the day it was signed. Under the LAU (Ley de Arrendamientos Urbanos), that means a minimum term of five years, or seven if the landlord is a company.
  • You can't chain contracts. If the same parties sign or renew more than two temporary contracts in a row for the same home, the first one is treated as a primary-residence lease.
  • Between consecutive temporary contracts, rent can rise by no more than the IRAV, Spain's official index for annual rent updates. In stressed market areas (zonas tensionadas), seasonal lets also face the same rent limits as long-term leases, so the reference price index applies there too.

The 12-month cap is not yet clear. Press reports say a seasonal contract will normally run for more than 31 days and no longer than 12 months, unless the temporary reason is still justified. Sources differ on exactly when the cap can be exceeded. Check the BOE text or ask a Spanish lawyer before relying on it.

According to reports, seasonal contracts signed before the decree keep the old rules until they end. If you renew one now, though, the new rules apply.

Room rentals: now under the LAU

The decree explicitly brings room rentals under the LAU when the room is the tenant's home. In practice, that means:

  • the combined rent for rooms let at the same time can't exceed what you could charge for the whole flat;
  • in stressed market areas, the LAU rent limits apply here too;
  • in new contracts, you can't pass on property management costs or the property's taxes, such as IBI (property tax), to the tenant. According to Sandín Abogados, this also covers agency fees and rent-default insurance.

Some details, such as which areas count as stressed, are set by the autonomous communities, so check the rules in your region too.

Tourist flats: 10% VAT from December

From 1 December 2026, short-stay furnished tourist lets will be charged 10% VAT. Until now, these lets were generally VAT-exempt. If you let a flat under a tourist licence, talk to your accountant about invoicing and returns.

What if Congress rejects it?

Under the Spanish constitution, a real decreto-ley lapses if Congress doesn't ratify it. Moncloa.com also notes that both decrees would be repealed if they are voted down. There is no clear guidance yet on contracts signed during the few days the decree was in force. If you signed one in that window, get legal advice. We will update this article once the result is known.

In practice: what to keep on file

The burden of proof is on you, and similar rules could return in a new text even if this decree fails. So it's worth building the habit of documenting things properly now. For a seasonal let, keep:

  • the contract, stating the temporary reason and the expected length clearly;
  • for work, the employment contract, secondment letter or an employer's letter confirming where and for how long the tenant will work;
  • for studies, proof of enrolment or an admission letter showing the term or academic year;
  • for medical treatment, a hospital or doctor's letter giving the place and expected length of treatment;
  • for renovation of the tenant's own home, the builder's contract or the building permit;
  • proof that the tenant's permanent home is elsewhere, such as a certificate of residence or a copy of an official document;
  • a signed statement from the tenant giving the reason, and fresh evidence that it still applies if you extend.

It's also worth keeping the rents and dates of every past contract for the flat in one place. They show whether an increase stayed within the IRAV and how many consecutive contracts you have signed. In LeasingTrack, you can keep documents and rent records with the property and lease they belong to, so you won't have to dig through old emails if a dispute comes up.

This article is general information. Discuss your own situation with a Spanish lawyer (abogado) or a property adviser (gestor).