Resitax Spain — Beyond Taxation

Resitax Spain — Beyond Taxation

International Tax & Property Law — Palma de Mallorca

Resitax is a boutique law firm based in Palma de Mallorca, advising international clients on the acquisition and disposal of residential and investment property in the Balearic Islands. We are not a generalist real-estate practice: we are a tax-driven property law firm. Every transaction we handle is engineered from the outset around the client's full fiscal exposure — in Spain and in their country of residence — because in Mallorca the price on the deed is rarely the real cost of ownership, and rarely the real proceeds of a sale.

Our clients are predominantly German, Swiss, Austrian, British, French and US residents buying or selling principal residences, second homes, rural estates, urban plots or yacht-linked properties across the islands. We act for both buyers and sellers. Our work covers the full conveyancing arc — preliminary urban-planning and registry due diligence, contrato de arras drafting and negotiation, ITP/AJD and valor de referencia analysis on the buy side, capital-gains and plusvalía municipal modelling on the sell side, notarial signing, post-completion tax filings, and registration — and we extend it into the areas that generic property lawyers leave open: cross-border income tax planning under the applicable double taxation treaty, structuring of the acquisition (personal, co-ownership, SCI, S.L., trust or fund vehicle), inheritance and gift tax exposure under the new 100 % Balearic bonus of Ley 6/2025, Beckham regime eligibility, IRNR and Modelo 211 retention management for non-resident vendors, ETV (holiday-rental) licence feasibility, and yacht law where the acquisition is combined with a vessel under Law 14/2014.

We work in Spanish, German, English and French. Our practice is by design transaction-driven and capacity-limited: we accept the number of files we can analyse with the depth that high-value Balearic real estate requires — no more.