Step 1 of 2
What is the guest's main reason for staying?
What matters here is the why of the guest — not how many days they stay. The law classifies first by purpose, then by duration.
Two questions to find out whether your rental is tourist (VUT), seasonal (temporary housing lease, LAU) or primary residence (LAU art. 2). We tell you which licence you need, which tax you pay, and what you can skip. No email, no signup.
What matters here is the why of the guest — not how many days they stay. The law classifies first by purpose, then by duration.
| Regime | Typical duration | Tourist licence | SES.Hospedajes | Tax |
|---|---|---|---|---|
| VUT (tourist) | ≤ 31 days | Yes — autonomous | Yes — 24h | IRPF / Modelo 210 + IEET (Balearics) |
| Temporary housing lease (seasonal) | More than 31 days – 12 months (as a rule) | No | Contested — in doubt, yes | IRPF / Modelo 210, no 60% deduction |
| LAU art. 2 (primary) | 5-7 years minimum | No | No | IRPF, 60% deduction (post-Law 12/2023) |