Types of lease contracts according to their duration

There are different types of rental contracts depending on the duration of the same and each of them has specific characteristics.

In this way, we can find three models:

  • Rental of housing for habitual residence .
  • Seasonal rental .
  • Tourist use lease .

The owners must know the properties of each one to ensure the proper functioning of this economic activity that is currently booming, having become our country in one of the investment activities with more profitability.

Next we will see the types of contracts already mentioned:

1 Lease of housing to re habitual residence

Definition and duration.

This is a contract or agreement between the parties involved who are the lessor (owner of the property ) and tenant (tenant), by means of which the former makes available or transfers the use of the dwelling to the latter, who will occupy it as their main or habitual dwelling. The tenant agrees to pay the rental of the rent.

In this case, the tenant can stay in the house for at least three years .

If the duration is less than this time, on the day it is finalized, it will be extended for annual periods until the lease reaches a minimum duration of three years, unless the lessee manifests at least 30 days before the leaseholder's will. do not renew it After three years have elapsed, the contract is automatically renewed each year if neither of the parties expresses the wish not to renew it, which is called "automatic tacit extension".


This contract is regulated by the Urban Leasing Law 29/1994, of November 24.

Tax Obligations of the owner .

The home lease is not subject to VAT , as long as the home is not dedicated to a professional activity.

On the other hand, this lease will be taxed with the ITP (Property Transfer Tax) of the rental, the lessee being the one who must pay the tax according to what is regulated in the Autonomous Community.

Likewise, the lessor must be included in the declaration of the IRPF the income generated by this activity, since this gain is defined as income from immobilized capital iar, as long as they are not carried out as an economic activity.

2 Seasonal lease

Definition and duration.

In this modality of rental contract, the lessee needs to rent a property for a specific period of time , whose duration is agreed in the contract by both parties without there being a minimum term. The declarations regarding the beginning, modification and cessation of the activities must be presented and the corresponding amount must be entered.

The amounts received by the owners as rental income for the dwelling taxed in the IRPF as real estate capital .

Hacienda has already started to control this business.

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Source of the image.