Long-term residential rental — LAU and rent-pressured zones

Long-term residential rental in Spain is regulated by Act 29/1994 on Urban Rentals (LAU), as amended by Act 12/2023, of 24 May, on the Right to Housing.

Minimum contract duration

The minimum duration for a residential rental contract is 5 years when the landlord is a natural person, and 7 years when the landlord is a legal entity. The tenant has the right to extend the contract until the minimum duration is reached.

Rent-pressured residential market zones

Act 12/2023 introduced the concept of rent-pressured residential market zones, allowing authorities to cap rents in areas where an imbalance between supply and demand for affordable housing is demonstrated.

Important notice: as of the verification date of this content (2 September 2026), the official Ministry report for Q2 2026 (published 29 July 2026) lists declared zones in Asturias, Galicia and the Basque Country. Málaga city does not appear among the declared zones in that report. Nerja and the Axarquía municipalities are not listed either. This content should be verified against any new official declaration.

Rental for purposes other than permanent residence (formerly "seasonal rental")

The LAU distinguishes between residential rental (art. 2 — satisfying a permanent housing need) and rental for purposes other than permanent residence (art. 3 — other uses, including temporary use). The distinction is not based on a specific minimum or maximum duration, but on the purpose and cause of the contract:

• Is the property the tenant's permanent residence? → residential rental (art. 2 LAU).
• Is the use temporary, for a specific and limited reason (work, study, temporary displacement)? → rental for purposes other than permanent residence (art. 3 LAU).

The distinction between temporary rental and tourist rental (VUT) also does not depend on an automatic minimum duration. The relevant criteria are: the purpose of the contract, marketing through tourist channels, services offered and the applicability of regional tourism regulations. A property marketed through tourist platforms with accommodation services requires VUT authorisation regardless of the contract duration.

Tax reporting — replacement of Form 179

Intermediary platforms (Airbnb, Booking.com, Vrbo, etc.) are no longer required to submit Form 179 ("Annual informative return on the transfer of use of tourist-purpose dwellings"). This obligation was abolished with effect from 1 February 2024 by Royal Decree 117/2024, of 30 January, transposing Directive (EU) 2021/514 (DAC7).

From 2024, platforms submit Form 238 ("Informative return for the communication of information by platform operators"), with broader scope and coordinated at European level. The AEAT continues to receive information on owners' income; the oversight mechanism has not disappeared but has been updated.