Note that Seat used different rear calipers across their range of mk1 models, so double check before buying new / refurb / refurb kit.
Opinions differ regarding clamping the brake hose that needs to be disconnected from the caliper - I don't do it because I'm concerned it would weaken the hose, but I've seen garages do it. Ideally that last section would be replaced with new because of wear and tear and, on my LCR at least, there were trapped copper washers on the top and bottom of the banjo bolt that should be replaced if you want a better chance of avoiding leaks. You will want to avoid losing so much fluid that you get air into the anti-lock brake valve either from not topping up the reservoir or letting it pour out of the disconnected brake line. You'll need a VCDS to pump it through if that happens. As mentioned in an earlier reply, it's best to use a brake fluid pump to replace the fluid. If the brake pedal is pressed beyond its normal range the seals in the master cylinder may travel over a 'rough bit' and mean you may need a new master cylinder. Having said all that it is, with sensible precautions, a relatively easy thing to replace the rear calipers.