Flex living is the rental of a furnished home for a medium-term period (usually more than one month and up to twelve months) with associated services, aimed at relocated professionals, students or people in transition. Flex living has no law of its own: depending on how it is structured, it is governed by the temporary housing lease under the Urban Leases Act (LAU), which since Royal Decree-Law 29/2026 forms part of the residential lease regime; by tourism regulations if it involves short stays with lodging services; or it ends up reclassified as a permanent residential lease if it loses its temporary nature. That lack of a regime of its own is its main legal risk.
The key differences in one minute
- Flex living: a business model with no law of its own; it is classified according to the cause, duration and services of each contract.
- Seasonal rental: a temporary housing lease (art. 2.3 LAU) of more than 31 days and up to 12 months, with a documented cause; in Catalonia, subject to a rent cap in stressed market areas since 1 January 2026.
- Coliving: room-by-room rental; the sum of the rents cannot exceed the rent for the whole property.
- Tourist rental: stays of up to 31 days, licence required (HUT in Catalonia), outside the LAU and outside rent control.
What is flex living?
Flex living is a business model, not a legal category: furnished apartments rented by the month with services included. It is what many people call mid-term rental.
Who uses flex living?
- Professionals relocated by their company for a project.
- Master’s or exchange students arriving for an academic year.
- Healthcare or research staff on temporary contracts.
- People in transition: a separation, a renovation, a move to a new city.
They all share a permanent home somewhere else, and that circumstance is the cornerstone of the legal classification.
Why is it risky that flex living has no law of its own?
A flex living contract is classified according to what it really is, not how it is advertised: what counts is the actual duration, the reason the tenant occupies the property and the services provided. The biggest risk is not a one-off fine but reclassification: a contract designed for seven months ending up obliging the landlord to keep the tenant for five years (seven if the landlord is a legal entity) with the rent capped.
Comparison table: flex living, seasonal rental, coliving and tourist rental
| Type | Typical duration | Legal framework | Tourist licence? | Rent cap in stressed market areas (Catalonia, since 1-1-2026) | Main risk |
|---|---|---|---|---|---|
| Flex living | More than 31 days and up to 12 months | LAU (temporary housing lease, art. 2.3, following RDL 29/2026); tourism rules if lodging services are provided | No, unless tourist services are provided | Yes, if structured as a seasonal rental | Reclassification as a permanent residential lease or as tourist use |
| Seasonal rental | More than 31 days and up to 12 months (art. 9 bis LAU), with a genuine, documented cause | LAU art. 2.3 (temporary housing lease, RDL 29/2026) | No | Yes (Act 11/2025) | Without a documented cause, beyond 12 months or with more than two consecutive contracts, it becomes a permanent residential lease |
| Coliving or room-by-room rental | Medium and long term, with shared spaces | LAU (room lease, art. 2, following RDL 29/2026) and, in Catalonia, Act 11/2025 | No | Yes: the sum of the rents cannot exceed the rent for the whole property (art. 66 ter and, throughout Spain, art. 17.9 LAU) | Cohabitation, management and planning compliance |
| Tourist rental (VUT/HUT) | Days (short stays) | Regional and municipal tourism regulations; excluded from the LAU (art. 5.e), with a maximum of 31 days per stay | Yes, mandatory | No: excluded from rent control | Penalties for operating without a licence; municipal moratoriums |
What is the difference between a seasonal rental and a tourist rental?
The difference between a seasonal rental and a tourist rental lies in purpose and duration. Tourist rentals cover leisure stays of up to 31 days, require a licence (in Barcelona, a HUT number) and fall outside the LAU and rent control. Seasonal rentals cover a documented temporary need of more than 31 days and are subject to the LAU and, in Catalonia, to rent caps.
Coliving and flex living: what changes when renting by the room
The difference between coliving and flex living lies in the unit being rented: in coliving, a room is rented with shared spaces; in flex living, it is usually the whole property. Coliving is governed by the rules on room-by-room rental, with the limit on the sum of rents and the maximum occupancy set out in the certificate of habitability.
How is flex living taxed for personal income tax (IRPF) and VAT?
Flex living is taxed according to the services provided and the duration of each stay.
Property income or business activity
Seasonal rentals are taxed as property income under personal income tax (IRPF), without the rental reductions of art. 23.2 of the Personal Income Tax Act, which are reserved for permanent residential leases. If services typical of the hotel industry are provided (regular cleaning, linen, reception), it becomes a business activity and the accommodation is subject to 10% VAT; without those services, the lease is VAT-exempt.
10% VAT on stays of up to 30 nights
From 1 December 2026, renting a furnished home to the same tenant for 30 nights or less is subject to 10% VAT (RDL 29/2026), even if no hotel services are provided.
What changes for seasonal rentals in Catalonia from 2026?
Since 1 January 2026, seasonal rentals in Catalonia have been subject to rent containment in stressed market areas and require the temporary cause to be documented.
Rent containment in stressed market areas
Catalan Act 11/2025, of 29 December, in force since 1 January 2026, has brought a decisive shift: seasonal rentals and room-by-room rentals are now subject to rent containment in stressed market areas (capped at the rent under the previous contract or at the reference index, as applicable). In Barcelona this affects almost any flex living project.
Temporary cause, deposit and the tenant’s home address
Act 11/2025 requires the contract to state and document the temporary cause, with the deposit lodged with Incasol, and, if the use is for holiday purposes, to state the tenant’s permanent address. Strictly tourist rentals remain outside rent control: they retain freedom of contract but require their own licence. Act 11/2025 has been challenged before the Constitutional Court, so its progress should be monitored.
What this means for flex living in Barcelona
If a flex living operation in Catalonia is structured as a seasonal rental and the property is in a stressed market area, the rent cap will very likely apply from 2026. Choosing the right legal form, and documenting the temporary cause, is no longer a matter of form: it now determines the profitability and the legality of the project.
What changes with Royal Decree-Law 29/2026 across Spain?
Since 8 October 2026, the seasonal rental has become, throughout Spain, a temporary housing lease with a mandatory cause, a maximum duration and new restrictions.
The temporary housing lease
Royal Decree-Law 29/2026 incorporates the seasonal rental into the Urban Leases Act as a temporary housing lease (art. 2.3): one that meets the housing needs of a tenant temporarily away from their home for a justified and verifiable cause. The contract must state that cause, and the burden of proving it falls on the landlord; without it, the contract is treated as a permanent residential lease from the date of signing. Its duration must exceed 31 days and, as a general rule, may not exceed 12 months. If that period is exceeded without justification, or more than two consecutive contracts are signed with the same tenant for the same property, the first contract is deemed a permanent residential lease.
New obligations for flex living owners and operators
- The tenant may terminate after one month with 10 days’ notice.
- Any additional guarantee cannot exceed one month’s rent.
- The rent under successive temporary contracts for the same property can only rise up to the IRAV index.
- Non-essential services can only be charged if the tenant requests them in writing.
- Accommodation or lodging contracts can no longer be classified as non-residential use (art. 3.2 LAU).
- Listings must include, where applicable, the reference index, the rent cap and the landlord’s status as a large landlord (art. 20 RDL 29/2026).
What happens to earlier contracts, and if the decree is not ratified?
Seasonal contracts signed before 8 October 2026 keep their existing regime until expiry, with no extension, and in Catalonia regional legislation applies within its territory (twelfth additional provision of the LAU).
Royal Decree-Law 29/2026 must be ratified within 30 days, as required by article 86 of the Constitution, and with Parliament dissolved it will be voted on by the Standing Committee (Diputación Permanente) in early November 2026. If it is not ratified, the national measures would lapse, but the Catalan legislation would remain in force in Barcelona.
How to structure a flex living project with legal certainty
Document every flex living contract as if you had to defend it before a judge:
- Define the legal form before setting the price.
- Identify and keep evidence of each tenant’s temporary cause.
- Check whether the property is in a stressed market area and calculate the maximum rent.
- Review which services you include and their effect on VAT.
- Monitor durations and renewals so you neither exceed 12 months nor chain contracts.
- Bring your listings into line with the new information requirements.
Choose the right legal form before signing
Flex living responds to a real demand for temporary housing in Barcelona. The commercial label decides nothing: what decides is the cause, the duration and the services. A poorly classified flex living arrangement can end up as a five- or seven-year permanent residential lease with capped rent, or as an unlicensed tourist activity.
Do you own a flat, a building or a portfolio of units?
At Sandín Abogados we review your contracts, calculate the applicable maximum rent and design a flex living model that complies with both national and Catalan legislation. Book a consultation with the firm before signing your next contract.
Frequently asked questions
Does flex living require a tourist licence?
Flex living only requires a tourist licence if it provides lodging services and markets short stays through tourist channels; if it is a seasonal rental under the LAU, it does not.
Is flex living affected by the seasonal rental rent cap in Catalonia?
Yes, if the flex living arrangement is structured as a seasonal or room-by-room rental and the property is in a stressed market area, since 1 January 2026.
Can I freely set the price of flex living as with a tourist flat?
No, unless it is genuinely a licensed tourist rental; seasonal rentals are subject to the stressed market area cap.
Is there a difference between coliving and flex living regarding the rent cap?
Yes. In coliving, the sum of the rents for all the rooms cannot exceed the maximum rent for the whole property; in whole-property flex living, the cap applies to the rent for that property.
What happens if I chain seasonal contracts with the same tenant?
With more than two consecutive temporary contracts with the same tenant for the same property, or more than 12 months without justification, the first contract becomes a permanent residential lease.
Author: Susana Sandín Llorente, lawyer and Executive MBA, Sandín Abogados.
Published: 13 October 2026
Disclaimer: this article is for information purposes only and does not constitute legal advice. Consult a professional before taking any action.
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