Although it seems that the main difference between the regular rental contract and the seasonal one is the duration, the reality is that the Ley de Arrendamientos Urbanos (the Spanish Leasing Law) classifies and regulates it in a different way according to the use that is given to the property. Unlike the rental housing contract, which refers to the regular residence of a tenant, the seasonal contract is intended to cover specific needs, which are usually given for certain work periods or holiday seasons of a temporary nature.
The Ley de Arrendamientos Urbanos (LAU) only regulates two types of contracts:
Contract to rent the property
Contract for a different use of the property
The difference of each of these two contracts is detailed in articles 2 and 3 of the LAU.
The seasonal contract is, therefore, considered as one of "different use from that of housing" despite the fact that it is a residential property. To formalize a seasonal rental it is necessary that the occupation of the tenant be for a specific period of time and not be established as a regular residence. According to Alex Vázquez, director of the Rent Management Department, "it is basic, therefore, to be able to justify the temporary nature of the tenant with a study plan, a specific job or a specific project".
We highlight the main aspects of the seasonal contract with Alex Vázquez:
Deposit of 2 monthly payments
Seasonal contracts are governed in their entirety by agreement between the parties with the exception of the deposit, which is established according to article 36 of the LAU. It is, therefore, an amount of 2 monthly payments, which the owner must subsequently enter at INCASOL (Catalan Institute of Land).
Duration not defined
In seasonal contracts, the duration is not defined. This must be specified by agreement between owner and tenant, with what could exist, perfectly, a seasonal contract for a period of 18 months.
Similar taxation with two exceptions
The taxation of the seasonal rental is the same as that of the usual rental except deductions. Both owners and tenants will not be able to benefit from the deductions linked to the lease of a habitual residence.
As for the payment of the ITPO (Tax on property transfers and documented legal acts, mode of transfer of assets) the tax base that must be declared according to the Tax Agency of Catalonia will be the total amount of the rent to be paid for the entire duration of the lease."This type of contract is not exempt from paying the tax, according to Alex Vázquez, because it is not considered a housing lease for stable and permanent use."
Energy Efficiency Certificate only in some cases
As in the regular residence, the owner is obliged to provide the tenant with the Energy Efficiency Certificate (CEE) of the property, except for those cases in which the property is to be rented for less than 4 months a year.
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