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 (LAU art. 3)** 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) |
| LAU art. 3 (seasonal) | 1-11 months typically | No | No | IRPF / Modelo 210, no 60% deduction |
| LAU art. 2 (primary) | 5-7 years minimum | No | No | IRPF, 60% deduction (post-Law 12/2023) |