Our criteria were a stated asking price below €3 million, at least four bedrooms, a private pool and contrasting layouts or settings. This is a small editorial selection from one agency’s portfolio, not a ranking of the best homes across the market. Both detail pages displayed a sale price and enquiry facility when checked; neither displayed a sold or reserved notice. Availability has not been confirmed directly with the sellers and must be reconfirmed before travel.

At a glance

Figures are supplied by Balearic Properties. Built area is not necessarily usable internal living space. Prices exclude the buyer’s acquisition costs; these are asking prices, not evidence of completed transactions.

El Vila: five bedrooms and a sea-view setting — €1.8 million

View the El Vila villa, reference PTP41024excl. The agency describes an elevated position with views towards the Bay of Pollensa, exposed beams, sandstone arches, a fireplace and several terraces. Its layout places one bedroom and bathroom on the main living floor, with four further bedrooms below. A private pool and outdoor kitchen form part of the advertised exterior.

We would shortlist this home for a buyer who wants character, guest space and views. The viewing should establish how comfortably the different levels connect and how the approach works with luggage or shopping. Try the terrace at the time of day you would normally use it, and check privacy from neighbouring properties.

Featured photograph: this El Vila listing, supplied by Balearic Properties. It is not an image of the Gotmar property.

Gotmar: contemporary design and mountain views — €2.95 million

View the Gotmar villa, reference PTP40981ETV. Balearic Properties advertises a modern four-bedroom home with an open-plan living area, an internal lift, landscaped terraces and mountain views. The listing describes a 14 × 6 metre infinity pool and markets the property with a holiday-rental licence.

We would shortlist it for buyers prioritising contemporary interiors and a layout to assess for multigenerational visits. An internal lift is useful to investigate, but does not by itself establish step-free access throughout. Ask to see the route from parking to the entrance, bedrooms, terraces and pool, together with maintenance records for the equipment.

The rental-licence statement is the agent’s description. We have not inspected the licence or confirmed its scope, status or implications for a new owner. Do not include forecast rental income in your affordability calculation until your advisers have reviewed the documentation.

What should decide between them?

The asking-price difference is €1.15 million. That arithmetic is not a valuation of the design, location or condition premium. Ask for floor plans showing how the advertised built area is distributed, then compare the spaces you will actually use. More reported square metres do not automatically mean a more suitable home.

For each viewing, bring the same checklist: bedroom separation, bathroom access, winter comfort, storage, outdoor shade, parking and the route to your preferred local amenities. Request a condition survey and estimates for immediate work. A lower asking price can leave more room in the budget, but only after the actual condition and purchase costs are understood.

From viewing to reservation

Request the title documents and a recent registry extract: the Colegio de Registradores explains the ownership and rights information supplied in a nota simple. Ask an independent lawyer to coordinate the appropriate planning, building and licence checks. Our guides to Mallorca planning checks and reviewing a purchase before paying a deposit set out questions to take to that appointment.

Book the comparison: enquire through the two Balearic Properties listings above, quoting their references, and request current availability, floor plans and cost information. Find property lawyers covering Pollensa before agreeing reservation terms. For a wider starting point, browse Balearic Properties’ Puerto Pollensa portfolio.

Editorial assessment based on the linked advertisements, not a property inspection, survey, valuation or legal approval. Listing details can change after the stated check date.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Puerto Pollensa Villas Under €3 Million: Two Homes to Compare appeared first on Property Lawyers.

The new figures: published in October 2026, covering sales in 2025

The INE Urban Indicators release of 21 October 2026 reports these average home purchase prices for 2025:

These are transaction-price indicators, not asking prices or prices per square metre. The municipal comparison covers 432 municipalities with more than 20,000 inhabitants; the release notes unavailable data for the Basque Country and Navarra. It is not a ranking of every Spanish village, island or luxury neighbourhood.

Calvià is one municipality, not Mallorca as a whole. Equally, Santa Eulària and Sant Josep cannot stand in for all Ibiza. A mean is affected by the mix of homes sold. None of these figures establishes the budget required for a particular beachfront apartment or detached villa in October 2026.

How to use this when choosing between the islands

Start with the home you need, then compare addresses. A three-bedroom apartment with shared facilities and a detached home with a private pool solve different problems. Comparing their headline prices without allowing for maintenance, usable space and distance from everyday services can produce a misleading shortlist.

Write a buying brief with five fixed criteria: bedroom layout, outdoor space, access requirements, maximum travel time to essential services and total acquisition budget. Ask an agent to return matching options on each island. Keep a separate column for compromises: a steep approach, renovation work, a shared pool or a location that requires a car for every outing.

Balearic Properties’ Mallorca search and its Ibiza portfolio and area guide are useful commercial resources for that exercise. Ask for a tailored shortlist and written confirmation of current asking prices. The properties being advertised today are a different evidence set from homes sold during 2025.

What Savills adds to the comparison

For buyers also considering mainland Spain, Savills España’s Residential Prime Madrid Report, published 14 July 2026, offers a useful contrast. Savills estimates that international purchasers account for 25–30% of transactions in Madrid’s prime areas and distinguishes Prime, High-End and Ultra High-End segments using its own methodology.

The lesson for a buyer is to identify the segment before comparing statistics. Those Madrid findings are not Balearic figures and do not measure this week’s demand. Savills and Balearic Properties are commercial property businesses; their research and listings provide a different perspective from the INE’s official statistics.

Build an offer from comparable homes

For each favourite, request recent evidence for homes of similar type, condition and micro-location. Record whether each comparison is a completed sale, a current advertisement or an agent’s valuation. Do not treat a seller’s reduced asking price as proof of market value.

Keep purchase costs separate from the advertised price. Request a property-specific calculation covering applicable taxes, professional fees, financing and any immediate works. If your funds are in sterling, dollars or another currency, test the budget against a less favourable exchange rate before deciding your maximum offer. Our Balearic property-tax guide is a starting point for the discussion.

Move from the shortlist to a checked purchase

The Colegio de Registradores explains that a nota simple identifies the property, registered rights and their limitations. Ask your own lawyer to review the title and charges, and to coordinate the planning and building-document checks relevant to the home. Marketing photographs and a convincing price comparison do not establish legal status.

Next step: send your brief to Balearic Properties, then compare property lawyers in Mallorca or property lawyers in Ibiza before committing a deposit. This is general buyer information, not a valuation or personalised legal advice.

Featured photograph: Balearic Properties office in Mallorca, supplied by Balearic Properties. It is an agency photograph, not a property used to calculate the INE figures.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Mallorca and Ibiza Property Prices: New INE Data for Three Municipalities appeared first on Property Lawyers.

What has happened and where it comes from

On 5 June 2026 the Consell de Mallorca approved, in an extraordinary plenary session, a bill to regulate the number of vehicles entering the island. The council reported 28 votes in favour and 5 abstentions. Because island councils cannot pass laws themselves, the text was sent to the Parliament of the Balearic Islands, which has to approve it.

According to the Consell de Mallorca’s official announcement, the bill has six titles and includes:

• a maximum number of vehicles that may enter Mallorca without being taxed on the island;
• a separate ceiling for rental vehicles;
• a fee for vehicles that enter, with the amount to be fixed later in a council tax ordinance;
• fines of €300 to €30,000, and the power to immobilise vehicles that enter without authorisation.

The ceiling itself is not in the bill. It will be set by a carrying-capacity study and approved by the council plenary each year or every two years. Ibiza and Formentera already have similar systems, which the Consell has cited as precedents.

In September 2026 the Balearic Parliament voted to take the bill into consideration and process it urgently. In mid-October, local press reported that the Partido Popular had registered amendments, including an exemption for Balearic residents travelling between islands and a register of foreign-plated vehicles. Those amendments are proposals and have not been voted on.

What it means for non-resident owners

Residents of Mallorca are exempt, provided their vehicles are fiscally domiciled in a Mallorcan municipality. For owners who live elsewhere, the official summary uses this wording: vehicles belonging to “individuals not resident on the island who own a home in Mallorca” are exempt, limited to one vehicle per property and on condition that it is fiscally domiciled at that home.

In practice, “fiscally domiciled” points to the car paying the municipal vehicle tax (IVTM) at the Mallorca address. That normally means a vehicle registered in Spain. If you currently bring a foreign-plated car over each summer, check how the final text treats it before you plan for 2027. For the rules on bringing and registering a car in Spain, see our guide to importing goods and vehicles.

The exemption is per property, not per person. A couple who own one villa would have one exempt vehicle under the text as approved by the Consell. A second car, or a car brought by visiting family, would fall under the general cap and fee.

What to check

The numbers behind the law

The Consell’s carrying-capacity study, published on 23 October 2024, found that passenger vehicles arriving by ferry rose from 156,413 in 2017 to 324,623 in 2023, an increase of 108%. A further 55,005 freight vehicles arrived in 2023. The study put the ideal ceiling for vehicles on the island at 834,263, against 956,660 in the peak August week of 2023.

Legal context

The Balearic island councils have powers over island roads and transport, but a limit of this kind needs a law passed by the Balearic Parliament. The Consell proposed the bill; Parliament debates it, can amend it and votes the final text, which is then published in the Official Gazette of the Balearic Islands (BOIB). The ceiling and the fee are left to later decisions of the Consell, so the law alone will not tell owners how many vehicles may enter or what the fee will be.

The rule does not affect your right to buy, own or use your home. It concerns vehicles entering the island.

Next steps

• Follow the parliamentary vote. The Consell has said it wants the law in force before the 2027 season.
• Watch for the Consell’s new carrying-capacity study and the tax ordinance setting the fee.
• If you plan to buy, keep the deed and any vehicle registration in the same name, and ask your lawyer to check the final text before completion.

Frequently asked questions

Can I still bring my car to Mallorca if I own a holiday home there?

Under the bill approved by the Consell de Mallorca, a non-resident who owns a home on the island could bring one vehicle per property without falling under the cap, if that vehicle is fiscally domiciled at the home. Parliament has not yet approved the final text.

When will the Mallorca vehicle limit start?

The stated aim is the 2027 season. No date is fixed: the law must be approved by the Balearic Parliament and published in the BOIB, and the Consell must then approve the ceiling and the fee.

How much will the entry fee be?

The amount has not been set. The Consell will fix it in a tax ordinance approved by its plenary. Figures in the press are estimates, not official amounts.

What are the fines?

The Consell’s announcement gives fines of €300 to €30,000 and allows vehicles that enter without authorisation to be immobilised.

Source and scope: Consell de Mallorca, announcement of the plenary approval of the Llei de regulació d’afluència de vehicles a Mallorca (5 June 2026) and carrying-capacity study on vehicles (23 October 2024). Parliamentary steps and October 2026 amendments as reported by Balearic press; check the Parliament of the Balearic Islands for the final text. Information correct at 20 October 2026. General information, not individual legal advice.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Mallorca Vehicle Entry Law: The One-Car Rule for Non-Resident Home Owners appeared first on Property Lawyers.

Short answer: Royal Decree-law 29/2026, in force since 8 October 2026, would end the VAT exemption for furnished tourist lets of 30 nights or less in a home that is not the landlord’s main residence, applying 10% VAT from 1 December 2026. The decree still has to be validated by Congress; the vote is expected on 12 November. Owners in Mallorca, Ibiza and Menorca should prepare for both outcomes rather than assume either.

What has happened, and where it comes from

On 6 October 2026 the Council of Ministers approved Royal Decree-law 29/2026 on urgent measures to protect the social function of housing and expand affordable supply. It was published in the Boletín Oficial del Estado (BOE-A-2026-20823) on 7 October and entered into force on 8 October.

It replaces an earlier decree. Royal Decree-law 26/2026 of 29 September contained a similar VAT change, but the Congress of Deputies voted not to validate it on 2 October 2026 and it was repealed (BOE-A-2026-20526). Because the VAT measure was due to start on 1 December, it never applied to any stay.

Article 7 of the new decree amends the VAT Act (Ley 37/1992). Furnished flats and houses let for stays of no more than 30 nights per guest, where the home is not the landlord’s habitual residence, would no longer be exempt and would be taxed at the 10% reduced rate. Lets that include hotel-type services were already outside the exemption. Both VAT changes have effect from 1 December 2026.

A decree-law must be validated by Congress within 30 days of its promulgation (Article 86 of the Spanish Constitution). Reports published on 16 October indicate the Diputación Permanente of Congress is expected to vote on 12 November 2026. Until that vote, the outcome is open.

What it means for Balearic owners

If the decree is validated, owners letting a second home to tourists for short stays would start charging VAT on bookings made for stays from 1 December. In practice that can mean registering for VAT with the Agencia Tributaria, issuing invoices and filing periodic returns. Non-resident owners should ask an adviser whether they also need a tax representative in Spain.

If the decree is not validated, it will be repealed before 1 December and the current position continues: residential lets are generally VAT-exempt, but lets with hotel-type services are taxed at 10%.

The decree also lets town halls in declared stressed housing areas (zonas de mercado residencial tensionado) impose an IBI surcharge on tourist homes through a tax bylaw. On 1 October 2026 the President of the Balearic Government, Marga Prohens, said the Balearic Islands do not apply the stressed-area mechanism of the Housing Act, as reported by Europa Press. While that remains the case, Balearic councils would have no basis to apply the surcharge. Owners should still check the position with their town hall.

In text form: the surcharge can reach 50% of the IBI bill, 100% for owners of two or more residential properties and 150% for owners of four or more. These are maximums; each council decides whether to apply any surcharge.

What to check now

Legal context

VAT is a state tax, so the change applies across Spain. Tourist licensing in the Balearic Islands is a regional and island-council matter, and nothing in this decree changes the ETV licence system. The IBI surcharge depends on a stressed-area declaration under Spain’s Housing Act (Ley 12/2023), which is made at regional level. The decree also contains IRPF, SOCIMI and plusvalía measures that are outside the scope of this update.

Next steps

1. Note 12 November 2026 and check the outcome of the validation vote.
2. Review December and January bookings and how prices were quoted.
3. Ask a tax adviser how VAT registration and invoicing would work for your situation.
4. Confirm with your town hall whether any IBI surcharge is planned.
5. If you are buying a licensed property, ask your lawyer to add the VAT point to due diligence.

Frequently asked questions

Is 10% VAT on Balearic holiday lets already in force?

Not yet. The decree is in force, but the VAT change only takes effect on 1 December 2026, and the decree must first be validated by Congress, with a vote expected on 12 November 2026.

Which lets would be affected?

Furnished flats and houses let for stays of up to 30 nights per guest where the home is not the landlord’s main residence. Lets with hotel-type services were already taxed at 10%.

Does the IBI surcharge apply in Mallorca?

Only in municipalities within a declared stressed housing area, and only if the council adopts a tax bylaw. On 1 October 2026 the Balearic Government said it does not apply the stressed-area mechanism, so the surcharge has no current basis in the islands; check locally for any change.

What happens if Congress rejects the decree?

It is repealed and the VAT change does not take effect, as happened with Royal Decree-law 26/2026 on 2 October 2026.

Source and scope: Royal Decree-law 29/2026 of 6 October (BOE-A-2026-20823, published 7 October 2026); Resolution of 2 October 2026 repealing Royal Decree-law 26/2026 (BOE-A-2026-20526); Spanish Constitution, Article 86. Vote date as reported on 16 October 2026; Balearic position on stressed areas as stated by President Marga Prohens on 1 October 2026 (Europa Press). Checked on 18 October 2026. General information, not individual legal advice.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Balearic Tourist Lets: 10% VAT From 1 December and the 12 November Vote appeared first on Property Lawyers.

Most buyers contact a lawyer too late, often after an agent has asked for a reservation deposit. A well-prepared first consultation lets the firm spot the issues that matter in minutes rather than days, give you a realistic fee quote and protect you before any money changes hands. This guide explains what to prepare, what to ask and what to expect afterwards.

1. When to book your first consultation

The best moment is before you sign or pay anything — ideally as soon as you have a shortlist of properties. In Spain, the first binding step is often a reservation agreement or a contrato de arras, usually with a deposit of around 10% of the price. Under the most common form (arras penitenciales, article 1454 of the Spanish Civil Code), a buyer who walks away loses that deposit. Once it is signed, your lawyer’s room to negotiate is much smaller.

If you have already signed or paid, do not worry — book the consultation anyway and say so in your first message. Our legal checklist before paying a deposit explains what should be verified at that stage.

2. Documents and information to bring

Think of this as a one-page buyer brief. The more of it you can share, the more precise the lawyer’s first opinion will be.

Tip: you can check the official register of practising lawyers in Spain through the Censo General de Letrados of the Spanish Bar Council. Registry extracts can be requested from the Colegio de Registradores and cadastral data checked at the Sede Electrónica del Catastro.

3. Details that change the legal advice

Some facts turn a routine purchase into one that needs deeper due diligence. Mention them in the first conversation, even if you are unsure they matter:

• Rural land (suelo rústico). Fincas often include buildings, pools or extensions without full permits. In Mallorca this is one of the most common problems — see buying rural property in Mallorca.
• Holiday-rental plans. Tourist rental licences are tightly regulated in the Balearic Islands and are not available for every property type or area. Never rely on an agent’s assurance — read tourist rental licences in Mallorca.
• Tenants or occupants. An existing lease or occupied property affects possession and timing.
• Coastal location. Properties near the shoreline can be affected by the Coastal Law (Ley de Costas).
• Inheritance or multiple owners. All registered owners or heirs must sign; an unfinished inheritance can delay completion by months.
• New build or off-plan. Bank guarantees for stage payments and licences must be checked — see buying off-plan in Spain.
• Buying through a company. This changes tax treatment and the documents required.

4. Questions to ask in your first consultation

The first meeting is also your chance to judge whether the firm is right for you. Useful questions include:

1. Do you regularly handle purchases in this municipality and for buyers from my country?
2. Which checks will you carry out before I sign anything (registry, cadastre, planning, debts, licences)?
3. Do you see any immediate risks with this property from the information I have shared?
4. What will the total purchase costs be, including transfer tax, notary and registry fees?
5. Who will handle my file day to day, and in which language?
6. Can you obtain my NIE, open a bank account or act under power of attorney if I cannot travel?
7. Do you have any connection with the agent, developer or seller? (Your lawyer should be fully independent.)

5. Fees and engagement terms

Many Spanish property lawyers quote either a percentage of the purchase price — often around 1% — or a fixed fee, plus 21% VAT. Some charge for the first consultation; others offer it free and deduct it from the final fee. Always ask for the quote in writing, with what is included (due diligence, contract review, notary attendance, tax filings, utility transfers) and what is billed separately. Our guide to property lawyer costs in Spain explains typical fee structures.

6. Email template for your first enquiry

Copy, complete and send this to two or three firms to compare responses:

Dear [name],
I am considering buying a [apartment / villa / finca] in [municipality]. The listing is [link] and the asking price is [amount]. I plan to use it as [main home / holiday home / rental]. So far I have [not signed anything / signed the attached reservation or arras contract] and [paid nothing / paid € on date]. The next deadline I have been given is [date]. I [will / will not] need a mortgage, and I [have / do not have] an NIE.
Could you confirm your availability, the scope and cost of an initial review, your fee for the full purchase, and a secure way to send documents?
Kind regards, [name, country, phone]

7. What happens after the consultation

A good firm will follow up with an engagement letter setting out the scope of work, fees, the lawyer responsible for your file and a list of outstanding documents. A typical purchase then moves through these stages:

1. Due diligence — registry, cadastre, planning, debts, licences and community checks.
2. Contract negotiation — review or drafting of the reservation and arras contract.
3. Preparation for completion — NIE, bank account, mortgage, power of attorney if needed.
4. Signing before the notary — the escritura is signed and the price paid; see the notary process.
5. After completion — taxes filed, deed registered in the Land Registry, utilities transferred.

Remember that an introductory call is not a legal review: no lawyer can confirm a property is safe to buy until the checks above are done.

Frequently asked questions

Is the first consultation with a Spanish property lawyer free?

It depends on the firm. Many offer a short free call to understand your case and quote a fee; a detailed review of documents is usually charged. Ask before the meeting.

Do I need an NIE before my first consultation?

No. You need an NIE to sign the deed and pay taxes, but not to speak to a lawyer. Many firms can obtain it for you as part of the purchase.

Can the consultation be held online?

Yes. Most firms working with international buyers hold first consultations by video call and can manage the whole purchase remotely using a notarised power of attorney.

Should I use the lawyer recommended by the estate agent?

You can, but make sure the lawyer is independent from the agent, seller and developer and acts only for you. Comparing two or three firms is good practice.

How long does a property purchase in Spain take after instructing a lawyer?

For a resale property with no complications, often 4 to 8 weeks from signing the arras contract to completion. Mortgages, rural properties or inheritance issues can make it longer.

This article is general guidance for buyers and does not constitute legal advice. Property-Lawyers.com is a directory of independent firms; agree the scope of any professional service directly with the lawyer you instruct.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post First Property Lawyer Consultation in Spain: Documents and Questions to Prepare appeared first on Property Lawyers.

Mallorca housing update · 12 October 2026

IBAVI has presented a project for 23 public rental homes in Llucmajor. The announcement is relevant to residents following affordable housing supply, but it is not an offer of completed homes or confirmation that applications are open.

What was announced on 28 September?

According to the Balearic Government’s announcement of 28 September 2026, the development will be at Carrer Grup Escolar 73–75. It is described as IBAVI’s first rental development in the municipality and Llucmajor’s first new public housing promotion in 25 years.

The planned mix is two one-bedroom homes, twenty two-bedroom homes and one three-bedroom home. Two homes will be adapted for people with disabilities. The stated budget is approximately €4.3 million, excluding taxes.

The announcement says preference will be given to applicants who can demonstrate at least ten years of residence in Llucmajor. This is an announced project preference; individual eligibility and the application process must be checked against the applicable allocation documents.

What should prospective tenants check?

Before organising a move around this development, ask IBAVI for the current stage and the documents governing access. A project presentation, a construction programme and a tenancy allocation are different milestones.

How should property buyers interpret the news?

Our editorial assessment is that this is a local housing-supply development to monitor, not evidence of a change in nearby sale prices. The announcement does not establish a price effect or an investment return.

Buyers comparing homes in the wider Llucmajor area should keep their own purchase assessment separate: the property’s condition, permitted use, contract terms and financing still need individual review. A public housing announcement should not replace evidence about the home you intend to buy.

Working with an estate agent on a private purchase

If you are exploring private homes rather than applying for public rental housing, an estate agent can help you compare available properties and organise viewings. Balearic Properties lists homes across Mallorca. Ask the agent to explain whom it represents, and appoint your own lawyer to assess title, planning documents and contract terms. This is separate from IBAVI’s public-housing allocation process.

Editorial disclosure: Property-Lawyers.com and Balearic Properties share a co-founder.

Local advice and next steps

For a private property transaction, browse property lawyers in Mallorca and agree the scope directly with the firm. For access to this public rental development, use IBAVI’s official channels and the relevant allocation documentation.

Frequently asked questions

Can I apply for one of the Llucmajor homes now?

The announcement presents the project; it does not open applications. Watch IBAVI’s official channels for the allocation notice and the documents that set out the requirements.

Who will get priority?

The announcement says preference will be given to applicants with at least ten years’ residence in Llucmajor. The binding conditions and accepted evidence will be those in the allocation documents.

When will the homes be ready?

No handover date has been confirmed. A project presentation comes before construction and allocation.

Does the project affect private property prices in Llucmajor?

That is not established. Assess any private purchase on its own evidence: condition, permitted use, title and contract terms.

Source and status: Govern de les Illes Balears, 28 September 2026; reviewed for this update on 12 October. This article reports the project announcement, not a new application deadline. General information, not individual legal advice.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Llucmajor’s 23 Public Rental Homes: What the Announcement Means appeared first on Property Lawyers.

TL;DR:

• The buyer withholds 3% of the sale price and pays it to the Agencia Tributaria with modelo 211 within one month of completion.
• Non-residents pay capital gains tax at a flat 19% on the profit, declared on modelo 210. If the 3% retention exceeds the tax due, you can claim the difference back.
• The plusvalía municipal taxes the increase in land value. Since 2021 you can use the cheaper of two calculation methods, and nothing is due if you sold at a loss.
• When the seller is non-resident, the buyer is legally responsible for the plusvalía, so it is usually deducted at completion as well.
• An energy certificate, paid-up IBI and community fees, and in the Balearics a valid cédula de habitabilidad are needed to sign without delays.

Table of Contents

• How does the 3% retention work?
• How much capital gains tax do non-residents pay?
• When do you file modelo 210?
• What about the plusvalía municipal?
• Which documents do you need to sell?
• Can you sell without travelling to Spain?
• Common mistakes that delay the sale
• Get a vetted lawyer to handle your sale
• Sources
• FAQ

How does the 3% retention work?

When the seller is not tax resident in Spain, Spanish law obliges the buyer to withhold 3% of the agreed price at completion and pay it to the Agencia Tributaria using modelo 211, within one month of signing. If the buyer fails to do so, the property itself remains liable for the unpaid amount, which is why buyers’ lawyers never skip this step.

The retention applies whether you sell at a profit or at a loss. It is simply a guarantee for the Tax Agency. Make sure you receive a copy of the stamped modelo 211: you will need it to file your own return and, if relevant, to recover any excess.

How much capital gains tax do non-residents pay?

Non-residents pay Non-Resident Income Tax (IRNR) at a flat 19% on the capital gain. The gain is the difference between two figures:

• Acquisition value: what you paid for the property, plus the taxes and costs of buying it (ITP or VAT and AJD, notary, land registry, lawyer) and documented improvements.
• Transfer value: the sale price, minus the costs of selling (estate agent commission, the plusvalía municipal you pay, legal fees).

A simplified example: you bought for €400,000 and paid €40,000 in purchase costs. You sell for €600,000 with €20,000 in selling costs. Your gain is €580,000 − €440,000 = €140,000, and the tax at 19% is €26,600. The buyer already withheld 3% of €600,000, which is €18,000, so you pay the remaining €8,600 with modelo 210.

Keep every invoice. Improvements you cannot document with invoices and payment records will not reduce the gain. Most reliefs available to Spanish residents, such as reinvestment in a main home, do not apply in the same way to non-residents, so check your specific situation with a lawyer, especially if you were Spanish tax resident at some point. You will usually also need to report the sale in your country of residence, where a double taxation treaty normally lets you credit the tax paid in Spain.

When do you file modelo 210?

The return for the gain is filed on modelo 210 within three months after the end of the one-month period the buyer has to pay the retention. In practice, that gives you roughly four months from completion.

• If the tax due is higher than the 3% withheld, you pay the difference.
• If the tax due is lower, or you sold at a loss, you request a refund of the excess. Refunds are paid into a bank account and can take several months, so plan for it.

What about the plusvalía municipal?

The plusvalía municipal (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana) is a local tax on the increase in value of the land the property stands on. It is set and collected by the town hall.

Since the 2021 reform, the gain can be calculated in two ways and you pay the lower result:

• Objective method: the cadastral value of the land multiplied by a coefficient that depends on how many years you owned the property.
• Real gain method: the actual increase in value of the land, based on the purchase and sale deeds.

If you sold for less than you paid, no plusvalía is due, but you must prove it with the deeds. The tax is normally due within 30 working days of the sale. When the seller is non-resident, the buyer becomes the sustituto del contribuyente and is legally responsible for paying it, so the amount is usually retained from the price at the notary.

Which documents do you need to sell?

• Your title deed (escritura) and passport or NIE.
• Energy performance certificate: legally required to advertise and to sell.
• The last IBI receipt, showing the property tax is paid.
• A certificate from the community administrator confirming there are no outstanding community fees.
• A valid cédula de habitabilidad. In the Balearic Islands it is generally required to sell a home, and an expired one is a common cause of delay.
• Recent utility bills, so supplies can be transferred to the buyer.
• If the property has a holiday rental licence (ETV), its registration details. A valid, transferable licence adds value and the buyer will want it confirmed in the contract.

The buyer’s lawyer will also check that the registry and cadastral descriptions match reality. Pools, extensions or annexes built without permission are the most frequent problem, especially on rustic land.

Can you sell without travelling to Spain?

Yes. You can grant a power of attorney to your lawyer, signed before a notary in your country and legalised with the Hague Apostille, or signed at a Spanish consulate. If it is not in Spanish, it will need a sworn translation. With it, your lawyer can sign the deposit contract and the completion deed, receive the funds and file your tax returns.

Common mistakes that delay the sale

• No energy certificate or an expired cédula de habitabilidad when an offer arrives.
• Unregistered works: the registry description does not match what is built.
• Unpaid annual non-resident tax: owners who never filed the yearly modelo 210 for the imputed income of the property can find the buyer’s lawyer asking for it to be regularised first.
• Losing the modelo 211, which makes it harder to claim a refund.
• No Spanish bank account or tax representative to receive refunds and notifications.

Get a vetted lawyer to handle your sale

An independent lawyer can prepare the documents before you list, negotiate the deposit contract, calculate your tax in advance, sign on your behalf and recover any excess retention. Find a vetted, English-speaking property lawyer in the area where your property is located.

Sources

• Agencia Tributaria: Non-Resident Income Tax, modelo 210 and modelo 211.
• Boletín Oficial del Estado (BOE): Real Decreto Legislativo 5/2004 (Non-Resident Income Tax Law) and Real Decreto-ley 26/2021 (plusvalía municipal reform).

FAQ

Do I pay the 3% retention if I sell at a loss?

Yes. The buyer must withhold it in every sale by a non-resident. If there is no gain, you claim the full amount back through modelo 210.

What capital gains tax rate applies to non-residents in Spain?

A flat 19% on the capital gain, calculated as the sale price minus selling costs, less the purchase price plus purchase costs and documented improvements.

Who pays the plusvalía if the seller is non-resident?

Legally, the buyer is responsible as substitute taxpayer, so the amount is normally deducted from the price at completion.

How long does the refund of the 3% take?

It varies, but several months is common. Filing modelo 210 promptly and having a Spanish bank account helps.

Can my lawyer sign the sale for me?

Yes, with a notarised and apostilled power of attorney, or one signed at a Spanish consulate.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Selling Property in Spain as a Non-Resident: 3% Retention, Plusvalía and Capital Gains Tax appeared first on Property Lawyers.

For overseas buyers, purchasing a villa in Mallorca is not only about location and design — it is also essential to understand the legal aspects of the transaction, including due diligence, planning permissions, taxes, rental licenses, and ownership structures in Spain.

Below, we highlight five exceptional villas currently marketed through Balearic Properties, one of Mallorca’s leading luxury real estate agencies and an associate of Savills.

1. Grand Seafront Estate in Formentor

Located in one of Mallorca’s most iconic coastal areas, this extraordinary seafront estate in Formentor offers panoramic Mediterranean views, total privacy, and direct access to one of the island’s most prestigious locations. The villa features 11 bedrooms, expansive terraces, and approximately 1,000 m² of built area.

Formentor has long been associated with ultra-prime real estate and international buyers seeking exclusivity and natural beauty.

View properties in Formentor at:
Balearic Properties

2. Modern Luxury Villa with Tennis Court in Pollensa

Pollensa remains one of the most desirable areas in North Mallorca thanks to its combination of luxury countryside living, proximity to beaches, and authentic Mallorcan charm.

This modern villa in La Font offers:

• private tennis court,
• contemporary architecture,
• landscaped gardens,
• and mountain views close to Pollensa town.

For buyers considering holiday rentals, legal checks regarding ETV licenses and urban planning permissions are essential before purchasing.

View property at:
Balearic Properties

3. Exceptional Luxury Estate in Puigpunyent, Mallorca

Nestled in the heart of the Tramuntana mountains, this extraordinary estate in Puigpunyent offers complete privacy, breathtaking panoramic views and an unparalleled connection with nature.

Set on an extensive plot surrounded by olive trees, forests and beautifully maintained Mediterranean gardens, the property combines timeless Mallorcan architecture with refined contemporary comfort. Spacious interiors filled with natural light open onto expansive terraces, creating a seamless indoor-outdoor lifestyle designed for relaxation and entertaining.

The estate features elegant living areas, multiple bedroom suites, a spectacular swimming pool and exceptional outdoor spaces where the tranquillity of the mountains meets the luxury of a private retreat.

Located just a short drive from Palma while enjoying absolute peace and exclusivity, this is a rare opportunity to own one of Mallorca’s most impressive countryside residences.

A unique sanctuary offering prestige, privacy and authentic Mediterranean living in one of the island’s most sought-after locations.

View property at:
Balearic Properties

4. Exquisite Contemporary Villa with Panoramic Sea Views in Port Andratx

Positioned in one of Mallorca’s most prestigious coastal enclaves, this exceptional contemporary villa in Port Andratx combines cutting-edge architecture, complete privacy and breathtaking Mediterranean views. The property offers six elegant bedroom suites, expansive living spaces and over 650 m² of refined interior design, perfectly integrated into its privileged surroundings.

Designed for sophisticated island living, the villa features floor-to-ceiling glass, seamless indoor-outdoor transitions, sun-drenched terraces and an impressive infinity pool overlooking the sea and harbour. Every detail reflects understated luxury, from the high-end finishes and bespoke interiors to the beautifully landscaped grounds.

Located just moments from the marina, fine dining restaurants and exclusive beach clubs of Port Andratx, this residence represents a rare opportunity to own a true statement property in the southwest of Mallorca.

An extraordinary home where contemporary elegance meets the beauty of the Mediterranean lifestyle.

View property at:
Balearic Properties

5. Extraordinary Country Estate with Tennis Court in Pollensa

Set in one of Pollensa’s most desirable countryside locations, this exceptional Mallorcan finca offers privacy, elegance and authentic Mediterranean charm within walking distance of the historic old town.

Surrounded by over 18,000 m² of landscaped gardens, the property features a beautiful stone-built residence, spacious terraces, a 12 x 6 m swimming pool, a covered summer kitchen with bar and a private tennis court — creating a perfect setting for family living, entertaining and relaxed island life.

The house combines traditional character with quality finishes, including high ceilings, wooden beams, natural materials and beautifully renovated bathrooms. With four bedrooms, generous living spaces and peaceful mountain views, this is a rare opportunity to acquire a truly special country home in North Mallorca.

A timeless Pollensa estate offering space, privacy and lifestyle — just moments from the town centre.

View property at:
Balearic Properties

Legal Considerations When Buying Luxury Property in Mallorca

International buyers purchasing property in Mallorca should always obtain independent legal advice before signing any reservation agreement or purchase contract.

Key areas to review include:

• ownership verification,
• debts and charges,
• planning permissions,
• tourist rental licenses,
• tax implications,
• inheritance planning,
• and purchase structure.

Working with an experienced property lawyer in Mallorca can help avoid costly mistakes and ensure a secure acquisition process.

Written By Sophie Gutenberg – Property Lawyers Editorial Team . May 2026

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Top 5 Luxury Villas for Sale in Mallorca in 2026 appeared first on Property Lawyers.

Too many buyers focus on finding the right property before thinking about the right legal and tax structure. By the time they seek advice, some decisions are already impossible to reverse.

This article explains why engaging a qualified property lawyer and a specialist tax adviser — before you start viewing — is not just good practice. It is essential.

The legal landscape in Spain is not the same as at home

Spain has its own conveyancing process, its own property registry system, and its own set of obligations for buyers and sellers. For international clients, the differences can be significant and surprising.

A Spanish property lawyer protects you at every stage — from checking that the title is clean and free of charges, to verifying that the property has the correct planning licences, to ensuring that community fees and local taxes are fully up to date before you sign anything.

Without that due diligence, you could purchase a property with hidden debts, illegal extensions, or structural issues that are legally yours to deal with the moment the deed is signed.

Four real situations where legal and tax advice made all the difference

The British retiree and the tax year trap

A UK citizen over 65 planned to retire to Spain. He intended to sell his UK business and his UK home — both with significant tax reliefs available in Britain. His plan seemed straightforward.

What he had not considered was the difference between the UK and Spanish tax years. By moving to Spain too early in the calendar year, he would have become Spanish tax resident from January, meaning Spain could claim tax on income and gains arising throughout that year — including the business sale. Spain does not offer the same relief available in the UK.

His property lawyer flagged the issue early and coordinated with his tax adviser. The solution was to purchase the home in Spain but delay formal tax residency until later in the year. The move happened. The reliefs were preserved.

The high-value purchase and wealth tax exposure

An international investor planned to buy a property worth over €5 million in his own name. What he did not initially realise was that direct personal ownership would expose him to Spanish wealth tax and the solidarity tax on large fortunes.

His property lawyer, working alongside a tax specialist, identified that purchasing through a Spanish company — supported by the relevant double tax treaty — would eliminate that exposure, improve the tax treatment of any rental income, and create a more efficient long-term ownership structure.

Because he sought advice before signing, there was time to set up the right structure from the outset.

The French retiree who nearly lost his exemption

A French national who had lived in Spain for more than ten years was selling his main home and returning to France. He was over 65, had lived in the property long enough, and appeared to qualify for a full capital gains tax exemption.

The trap was timing. By completing the sale in early spring and leaving Spain shortly afterwards, he risked spending fewer than 183 days in Spain that calendar year — losing his tax residency status and, with it, the exemption. Without it, he would have faced a substantial capital gains bill as a non-resident.

His lawyer advised him to delay completion until after the summer. Same buyer, same price, different date. The exemption was fully preserved.

The trust that did not cross the border

A UK client had set up a trust for inheritance planning before relocating to Spain. In the UK, the structure was perfectly valid. The problem was that Spanish law does not recognise trusts in the same way. Under Spanish tax rules, the assets were still effectively treated as belonging to the original owner.

When the time came to pass assets to his daughter, already resident in Spain, the trust provided no protection. A structure designed for one jurisdiction had simply not been adapted for another.

A specialist lawyer with cross-border experience would have identified this conflict early and recommended a structure that worked on both sides.

What a property lawyer does for you in Spain

A good property lawyer is not simply there to check a contract. Their role covers the full scope of your purchase:

• Conducting full due diligence on the title, debts, licences and planning status
• Reviewing the private purchase contract before you commit any funds
• Advising on the implications of buying personally versus through a company or structure
• Managing the notary process and registration of the deed
• Ensuring compliance with anti-money laundering requirements and NIE obligations
• Coordinating with your tax adviser so that the legal and fiscal strategy align

That last point matters more than many buyers realise. Legal advice and tax advice should not be delivered in isolation. The ownership structure your lawyer recommends needs to match the tax strategy your adviser has designed. When these two professionals work together from the start, the result is a transaction that is not only legally sound but fiscally efficient.

What a tax adviser does for you in Spain

A specialist property tax adviser brings a different but equally critical layer of protection. Their work includes:

• Advising on the most tax-efficient way to structure the purchase
• Identifying your obligations as a resident or non-resident in Spain
• Analysing the interaction between Spanish tax law and the rules of your home country
• Planning around wealth tax, capital gains tax, inheritance tax and the annual non-resident property tax
• Advising on the timing of a purchase or sale to maximise available exemptions
• Reviewing any existing structures — such as trusts or holding companies — to ensure they are effective in Spain

For international buyers in particular, the interaction between two tax systems is where the greatest risks — and the greatest opportunities — tend to lie.

The cost of not getting advice early

The cases above share a common thread: in each one, the problem was not the property itself. It was the absence of coordinated professional advice before the decision was made.

In some situations, a few months’ difference in timing saved tens of thousands of euros. In others, the right ownership structure from the outset avoided years of unnecessary tax exposure. And in the trust case, no amount of advice after the move could fully undo what had been put in place before it.

Property in Spain is a significant investment. The cost of good legal and tax advice is a fraction of the cost of getting it wrong.

Our approach

At Property-lawyers.com, we believe that every property transaction in Spain should begin with a clear legal and tax strategy — not end with one.

We work with international buyers and sellers at every stage of the process, from the first conversation through to completion and beyond. Our network of specialist tax advisers means that our clients benefit from joined-up advice that covers both the legal and fiscal dimensions of their purchase.

If you are considering buying or selling property in Spain, we would be delighted to speak with you before you take the next step.

Contact us today for an initial consultation.

This article is for general information purposes only and does not constitute legal or tax advice. Always seek independent professional advice tailored to your personal circumstances.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post Buying in Spain? Why You Need a Tax Expert appeared first on Property Lawyers.

Located on the iconic Formentor peninsula in the north of Mallorca, this remarkable estate combines architectural scale, natural beauty, and legal exclusivity in one of the island’s most protected and desirable coastal settings. Surrounded by pine forests, crystal-clear waters, and dramatic mountain scenery, the property offers direct access to the Mediterranean alongside complete discretion and privacy.

A Rare Frontline Estate in Formentor

The villa extends across approximately 1,000 m² of built area on a private 5,000 m² plot and features 11 bedrooms and 13 bathrooms, making it one of the most substantial luxury residences currently available in northern Mallorca.

Designed to maximise panoramic sea views and natural light, the residence blends elegant Mediterranean living with modern luxury amenities, including:

• Direct access to the sea
• Expansive terraces and outdoor entertaining areas
• Landscaped gardens
• Large swimming pool overlooking the Mediterranean
• Guest and staff accommodation
• Lift access
• Security systems and private parking
• Contemporary interiors with high-end finishes

The estate’s scale and layout make it ideal not only as a private residence, but also as a long-term family compound capable of hosting multiple generations and guests in complete comfort.

Why Formentor Remains One of Mallorca’s Most Exclusive Locations to buy a property

Formentor has long been regarded as one of the crown jewels of Mallorca’s luxury property market. The peninsula is internationally recognised for its dramatic coastline, secluded coves, luxury estates, and strict planning protections that preserve the area’s natural beauty.

Unlike many other Mediterranean destinations, opportunities to acquire true seafront estates in Formentor are extraordinarily limited due to:

• Scarcity of buildable frontline land
• Strict coastal and environmental regulations
• Extremely low turnover of legacy estates
• High international demand for trophy properties

This creates a level of exclusivity rarely found elsewhere in Europe.

The area also benefits from proximity to Port de Pollença and Alcúdia, offering marinas, fine dining, international services, and easy access to Palma and the airport while maintaining a sense of complete seclusion.

The Impact of the Four Seasons Resort Formentor

One of the most significant developments in the area is the reopening and repositioning of the historic Formentor hotel under the globally renowned Four Seasons Resort Mallorca at Formentor brand.

This transformation is expected to elevate the entire peninsula to a new level of international luxury, attracting ultra-high-net-worth individuals and further strengthening Formentor’s reputation as one of the Mediterranean’s most exclusive destinations.

Key implications for property owners and investors include:

• Increased global visibility and prestige
• Rising property values in the surrounding area
• Enhanced infrastructure and services
• Greater demand for high-end properties

For buyers, proximity to a Four Seasons resort is often seen as a strong indicator of long-term capital appreciation and market resilience.

Legal Considerations When Buying Prime Seafront Property in Mallorca

For international buyers considering ultra-prime real estate in Mallorca, legal due diligence is essential, particularly for coastal properties of this calibre.

A luxury estate such as this requires careful review of several aspects, including:

Coastal and Maritime Regulations

Frontline properties in Spain may be affected by the Spanish Coastal Law (“Ley de Costas”), which governs access rights, protected maritime zones, and permitted development near the shoreline.

Verifying the exact legal boundaries, rights of access, and compliance status is fundamental when acquiring seafront real estate.

Planning and Urbanistic Compliance

Buyers should ensure:

• All constructed areas are fully registered
• Existing buildings comply with local planning regulations
• Any renovations or extensions have the appropriate licences

This is particularly important in protected locations such as Formentor, where urban planning restrictions are stringent.

Ownership Structure and Tax Planning

International buyers frequently acquire luxury assets through:

• Spanish companies
• International holding structures
• Family offices or trusts

Proper legal and tax advice is essential to optimise ownership structures, succession planning, and ongoing taxation exposure in Spain.

For international buyers seeking expert guidance, working with experienced professionals is essential. You can connect with trusted specialists through our network of property lawyers in Mallorca ato ensure a secure and efficient property acquisition process.

Holiday Rental Licensing

The property is marketed with a holiday licence, which can significantly enhance long-term investment potential and rental flexibility in Mallorca’s luxury market.

Given the increasing restrictions surrounding tourist licences on the island, existing licensed assets are becoming progressively more valuable.

A Long-Term Lifestyle and Investment Asset

Prime Mallorca real estate continues to attract international buyers seeking wealth preservation, lifestyle quality, and long-term capital stability. Waterfront properties in Mallorca in tightly protected locations such as Formentor remain among the most resilient and desirable assets in the European luxury market.

Beyond its architectural and lifestyle appeal, this estate represents something increasingly difficult to obtain: permanence.

A protected seafront setting, extraordinary privacy, direct Mediterranean access, and irreplaceable positioning combine to create an asset that transcends conventional luxury real estate.

For discerning buyers seeking one of Mallorca’s most exceptional waterfront estates, this property stands as a landmark opportunity in the Balearic Islands.

Explore the property here:
Grand Property for sale in Formentor

Frequently Asked Questions — Buying Property in Formentor, Mallorca

International buyers considering a luxury acquisition in Formentor frequently raise questions about the legal framework, tax implications, and investment dynamics specific to this area. Below we address the most common queries to help you approach this process with clarity and confidence.

For personalised legal advice on acquiring property in Formentor or anywhere in the Balearic Islands, connect with a specialist through our network of property lawyers in Mallorca.

Sophie

Sophie Gutenberg is a legal content specialist focused on Spanish property law, real estate transactions, conveyancing, due diligence and tax issues affecting international property buyers in Spain. She works alongside qualified Spanish property lawyers .

The post The Hidden Jewel of Formentor: A Landmark Seafront Estate in Mallorca appeared first on Property Lawyers.