14. The term of a lease shall be 12 months.
Notwithstanding the foregoing, a lease entered into during the year with a new lessee or a lessee referred to in article 1990 of the Civil Code may be:
(1) for a term of less than 12 months, if the income considered to determine the rent applicable to that lease and the income that could be considered for its renewal do not refer to the same calendar year;
(2) for a term of more than 12 months, without exceeding 23 months, if the income considered for that lease and the income considered for its renewal refer to the same calendar year.