# Can I rent my flat to tourists in summer and by the month in winter? How to combine the tourist home with a seasonal let without losing the licence

> Yes, in turns: the Junta allows the home to be put to another use outside the declared operating periods. The winter contract has to fall entirely outside those months, last more than two months with the same tenant and less than a year. Contract, deposit, guest registration and taxes.
>
> Topic: Before you start · Reviewed: 2026-10-03 · URL: https://mipisoturistico.app/en/guides/can-i-rent-to-tourists-in-summer-and-by-the-month-in-winter
> Published by Mi Piso Turístico (Torremolinos Gestión Vacacional), a holiday-rental management company on the Costa del Sol.

**Short answer:** yes, **in turns**. The Junta de Andalucía puts it like this: «You may only put your home to another use outside the operating periods you have indicated in your responsible declaration». So you can declare, for example, May to September as tourist months, and from October to April let the flat as a seasonal let (alquiler de temporada) to a posted worker, a student or a foreign retiree. There are **three conditions**: the winter contract has to fall **entirely outside the tourist months**, it has to last **more than two consecutive months with the same tenant** and **less than a year**. And watch the news: the reform of seasonal lets that the Government approved on 29 September 2026 **was repealed by Congress on 2 October**, so today the usual rules apply.

## Why is it allowed?

Because the tourist licence in Andalusia is not «all or nothing»: when you register, you declare the **operating periods**, the months in which the home is open to tourists ([what they are and how they are declared](/guias/periodos-de-funcionamiento)). Within them you have to offer it to tourists; outside them, you cannot advertise it as a tourist home, but you can put it to **another use**. That is what the Junta says in its FAQ.

The only use the Junta declares incompatible with being registered is **a residential let with a contract of one year or more**: «you cannot combine the registration of your tourist home with a residential let under a contract of one year or more».

## What are the three conditions?

1. **The contract must fall entirely outside the tourist periods.** Within the period, the home has to be on offer to tourists (art. 3.1 of Decree 28/2016). If your period ends on 30 September, the seasonal let starts on 1 October or later, and ends before the tourist period starts again.
2. **More than two consecutive months with the same tenant.** The Andalusian decree leaves outside its scope «homes let for more than two months counted continuously to the same tenant» (art. 1.2.b). Below that, if you advertise it on Airbnb, Booking or any platform with bookings, it is presumed to be a tourist let (art. 3.1). And a tourist stay outside the period is **clandestine activity**. A month on Airbnb in November, with the period closed, is exactly what not to do.
3. **Less than a year, and genuinely seasonal.** The tenant comes for a temporary reason (work, studies, a long winter stay), not to live there permanently. If the flat becomes their main residence, it is no longer a seasonal let but a residential let, with its mandatory extensions (five years, seven if the owner is a company), and that is incompatible with registration.

## How do I adjust the periods?

With a **communication** to the Tourism Register, online, free and **before** the new period begins. Two important details:

- The new communication **replaces all the previous periods**: tick them all, not just what changes.
- If you tick them to **repeat every year**, you do not have to communicate them again. If not, it has to be done before 1 January.

And the Junta also asks you to adjust «your advertising and availability»: in the seasonal-let months, **tourist listings closed**. The step by step, with what to do if you already have tourist bookings on those dates, is in [Can I use the flat myself or close it for a few months?](/guias/usar-o-cerrar-el-piso-turistico).

## Which law applies to the winter let?

The **Urban Leases Act** (LAU), as a lease «for a use other than housing»: the law expressly includes those «entered into for a season, whether summer or any other» (art. 3.2). What changes compared with a main-residence let:

| | Seasonal let | Main-residence let |
|---|---|---|
| What for | A temporary need of the tenant | Their permanent home |
| Duration | Whatever you agree | Mandatory extension up to 5 years (7 if the owner is a company) |
| Rules | Whatever you agree; failing that, Title III of the LAU and the Civil Code (art. 4.3) | Those of Title II of the LAU, almost all mandatory |
| Deposit | **Two months' rent** (art. 36.1) | One month's rent |
| Compatible with the tourist licence? | Yes, outside the periods | No, if it is for one year or more |

At the end of the agreed term, the contract «ends on the set day without the need for any notice» (art. 1565 of the Civil Code). But be careful: if the tenant stays on for fifteen days more **without you having asked them to leave**, it is deemed renewed month by month (arts. 1566 and 1581). Tell them in writing before the departure date.

## What do I put in the contract?

The essentials, in writing:

1. **The temporary reason**: why they need the flat for a time (work posting, course, winter stay) and that it is not their permanent home.
2. **Exact move-in and move-out dates**, within the months in which the home is not operating as a tourist home.
3. **Rent and utilities**: whether they are included or paid separately according to consumption.
4. **A deposit of two months' rent**. Since 24 January 2026 it is **no longer lodged with the Junta**: Law 5/2025 on Housing in Andalusia took that role away from the regional administration. The obligation to collect it remains.
5. **An inventory** of the furniture and the condition of the flat, with photos.
6. **What services are included**. If there is no regular cleaning or change of linen, all the better (see VAT, below).

## Do I have to register the tenant with the police?

According to the Ministry of the Interior, yes. In its SES.Hospedajes FAQ it says that the rule «will apply whatever its type and duration, provided it has a purpose other than housing», and a seasonal let does. It is a criterion of the Ministry, not a sentence from the regulation, but the prudent thing is to report it just as with a tourist ([guest registration](/guias/registro-de-viajeros)).

## How is it taxed?

For a resident owner, a seasonal let is **income from real estate capital**, just like a tourist let without hotel services. Three things worth knowing:

- **Without the reduction for letting a home.** The Tax Agency says it bluntly: «in no case will the said reduction apply when the lease of the property is entered into for a season, whether summer or any other». That reduction is only for those who let out the tenant's main residence.
- **No VAT, if you do not provide hotel services.** A seasonal let without regular cleaning, change of linen or other services «typical of the hotel industry» is exempt from VAT, however long it lasts (binding ruling V0739-25 of the Directorate General for Taxation). Cleaning on arrival and departure does not count as a hotel service; weekly cleaning does. If the tenant is a **company** renting it for an employee, the contract has to identify the person using it: if not, it carries 21 % VAT. More in [Do I have to charge guests VAT?](/guias/iva-vivienda-turistica).
- **The empty months impute income.** Rented days, seasonal or tourist, do not; empty or own-use days do ([Do I pay tax for the empty days?](/guias/dias-vacios-imputacion)). Filling the winter with a seasonal let reduces that imputation.

If you live outside Spain, all this is declared on form 210 ([non-resident owner](/guias/propietario-no-residente)).

## What happened to the reform of seasonal lets?

**Royal Decree-law 26/2026**, of 29 September, changed the law: it created a «temporary housing lease» with a mandatory reason and lasting from 32 days to 12 months, and limited tourist stays to 31 days. It came into force on 1 October 2026 and **Congress repealed it on 2 October**, so the Urban Leases Act is back to saying what it always said. A bill on temporary lets (122/000136) is still going through Congress, not yet approved. If anything changes, we will update it here and in the [2026 news](/novedades-2026).

And the single rental register (NRUA), which also covered seasonal lets, was annulled by the Supreme Court: [Is the NRUA still mandatory?](/guias/nrua-anulado).

## Is it worth it?

On the Costa del Sol, often yes. The tourist winter is weak ([when the money is made](/guias/temporadas-costa-del-sol)) and in those months there is usually demand for long stays: posted workers, students and foreigners who spend the winter here. On the other hand, a seasonal tenant causes less wear on the flat but pays much less per night than a tourist, and ties you up for those months: you will not be able to take advantage of a long weekend or a good week of tourists. Do the sums with your flat in the [calculator](/calculadora) and compare with the monthly seasonal-let price in your area.

A practical warning: choose carefully who you let to. If the seasonal tenant does not leave on the agreed day, the quick rules for tourist guests do not apply ([what if the guest won't leave?](/guias/huesped-no-se-va)): you have to go to court through eviction proceedings for expiry of the term.

## Sources

- [Junta de Andalucía: FAQ on tourist homes (another use outside the periods; incompatibility with a residential let of one year or more; homes let for more than two months) (in Spanish)](https://www.juntadeandalucia.es/organismos/turismojusticiadesregulacionyadministracionlocal/areas/turismo/registro-turismo/establecimientos-servicios/paginas/faq-viviendas-turismo.html)
- [Junta de Andalucía: FAQ for homes already registered (the communication of periods replaces the previous ones; adjusting advertising to the periods) (in Spanish)](https://www.juntadeandalucia.es/sites/default/files/inline-files/2024/10/FAQ_viviendas%20V4%20ya%20inscritas-2.pdf)
- [Decree 28/2016 on tourist homes, articles 1.2.b (exclusion of lets of more than two months) and 3.1 (periods), Junta consolidated text (in Spanish)](https://www.juntadeandalucia.es/sites/default/files/inline-files/2025/04/Decreto%2028-2016%20de%202%20de%20febrero%20de%20las%20viviendas%20de%20uso%20turistico.pdf)
- [Law 29/1994 on Urban Leases, articles 2, 3, 4.3, 5.e and 36 (consolidated text, BOE, in Spanish)](https://www.boe.es/buscar/act.php?id=BOE-A-1994-26003)
- [Civil Code, articles 1565, 1566 and 1581 (end of the lease and tacit renewal) (consolidated text, BOE, in Spanish)](https://www.boe.es/buscar/act.php?id=BOE-A-1889-4763)
- [BOE: Congress repeals Royal Decree-law 26/2026 (reform of seasonal lets), 2 October 2026 (in Spanish)](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-20526)
- [Congress of Deputies: Bill on temporary and room lets (122/000136), at committee report stage (in Spanish)](https://www.congreso.es/es/busqueda-de-iniciativas?p_p_id=iniciativas&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&_iniciativas_mode=mostrarDetalle&_iniciativas_legislatura=XV&_iniciativas_id=122%2F000136)
- [Law 5/2025 on Housing in Andalusia, sixth additional provision: the Junta no longer holds deposits (BOE, in Spanish)](https://www.boe.es/buscar/act.php?id=BOE-A-2026-423)
- [Ministry of the Interior: SES.Hospedajes FAQ, question 12 (long stays) (in Spanish)](https://www.interior.gob.es/opencms/pdf/servicios-al-ciudadano/Hospedajes-y-Alquiler-de-Vehiculos/Preguntas_frecuentes_hospedajes_alquiler_vehiculos_10_08_2026.pdf)
- [Tax Agency, 2025 Income Tax Manual: the reduction for letting a home does not apply to seasonal lets (in Spanish)](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c04-rendimientos-capital-inmobiliario/reducciones-rendimiento-neto/arrendamiento-inmuebles-destinados-vivienda.html)
- [Directorate General for Taxation, binding ruling V0739-25: seasonal let without hotel services, exempt from VAT (in Spanish)](https://petete.tributos.hacienda.gob.es/consultas/?num_consulta=V0739-25)
- [Tax Agency: I let a home, do I have to pay VAT? (in Spanish)](https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-inmobiliarias/alquilo-vivienda-tengo-que-ingresar-iva.html)