Law 6/2025 on the Sustainable Regulation of the Tourist Use of Housing defines second homes and distinguishes them from primary residences, yet then subjects them to the same restrictive regime. This distinction reflects social reality and therefore entails different legal treatment in terms of guarantees, taxation, statistics, and case law. Can they be treated differently for the purposes of holiday rentals, or is it legally possible to treat them in the same way as a primary residence?















