Good morning,
Our Law Firm, ILLESLEX, considers that it is very important to clarify the distinction between Seasonal and Touristic
Rentals and we would like to share with you some FAQs related to this particular matter.
1) Has everybody the right to lease his property legally for days or weeks?
Of course, if the owner acts in compliance with the applicable law, which is the Law of Urban Leases 29/1994 in the case of Seasonal Leases and the Law of Tourism of the Balearic Islands 8/2012 in the case of Touristic Holiday Leases.
2) Which services can be provided by an owner who leases his property by means of Seasonal Leasing?
Never touristic services such as airport pickup, periodical cleaning during the
stay, laundry services...
3) Can all types of properties request the touristic license in the Ministry of Tourism?
No, only the following:
- Detached or semi-detached one family houses.
- Maximum of 6 bedrooms and a maximum capacity of 12 persons.
- Minimum of one bathroom for 3 persons.
- Stays of short duration (máximum of 2 months).
4) Is it recommended to sign a rental agreement between the owner and the tenant?
Always and in all cases. In the case of seasonal leasing two things should be included in the contract:
- that it is a seasonal leasing in compliance with the Law of Urban Leases;
- that there are no touristic services provided during the stay.
5) Can the owners rent their property to an agency for its commercialization?
It is perfectly legal but it must be considered which type of rental is offered by the agency: If tourist services are offered, the property must be in possession of the respective license for touristic holiday rentals from the Ministry of Tourism.
If it has no license, only seasonal leasing can be offered (without offering any direct or indirect touristic service, as commented above).
In this case, it is very important to sign a contract between the owner and the agency.
6) Can Communities of Owners forbid the touristic lease?
This is illegal and can be appealed judicially because property rights cannot be limited in its exercise.
7) Which kind of taxes have to be paid for rental incomes?
They have to be declared in the annual tax declaration to an interest of 24,75%.
8) Which concepts can be subtracted from the incomes?
Basically the amortization of the property, the interests of the mortgage, taxes and costs of maintenance.
ILLESLEX expects that this information had been very useful for all of you. If you have any queries or require further information, do not hesitate to contact us. Please, remember that we have an office located in Pollença (Via
Pollentia 39) and you can also visit our website
Illeslex Abogados
Best regards,