Lecture 1 Urban and long-term rentals Introduction to Spanish rental law (LAU) Classifying rental contracts: primary, seasonal, tourist Compliant contracts: clauses, deposits, and duration Rights and obligations of landlords and tenants Key differences between short- and long-term leases Applicable taxes: IRPF, ITP, VAT Lecture 2 Tourist rentals (VUTs) Legal framework and new national obligations (NRA, July 2025) Requirements for seasonal vs tourist leases How to obtain tourist licences Community and municipal restrictions Taxation of tourist rentals and optimisation strategies Case study: Seasonal rental vs tourist use
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