Regularisation under Law 3/2024
Balearic Law 3/2024 opens a window to register buildings that were previously unlawful. We check whether your property qualifies and run the procedure.
Services
Six practice areas, one instruction
In Mallorca one area of law rarely comes alone. A purchase touches planning law, an estate two tax systems, a holiday let the administrative law of the Consell. So the advice here is organised around the matter, not around the practice area.
01 — Property law
From the listing to the registry entry
The deed is only the visible part. What matters is what is checked before it and registered after it.
- Checks before buying: nota simple (registry extract), encumbrances, mortgages, rights of pre-emption, outstanding municipal charges, cédula de habitabilidad and energy certificate.
- Drafting: a German–Spanish preliminary contract with payment schedule, deadlines and withdrawal rights — bilingual, so that both sides sign the same thing.
- Form of acquisition: personally, through a Spanish S.L. or through a German company. The choice sets the tax burden for the whole holding period.
- After the notary: transfer tax, plusvalía municipal, registration at the Registro de la Propiedad, and transferring utilities and council property tax.
02 — Planning and building law
What was built is not always on the register
In Mallorca extensions, pools and outbuildings have gone up over decades without ever being registered. For the owner this becomes a problem at the latest on a sale or a letting licence — and it can often be put right.
A pool without planning permission
A pool that is not on the register needs a project and a permit — often obtainable after the fact.
Building on rural land
Rural land has its own minimum plot sizes and conditions. What is permitted is decided before the purchase, not after it.
Proceedings and fines
If the town hall or the Consell has already opened a file, deadlines are running. We take on the defence and negotiate the conditions.
03 — Tax law
Two tax systems, one calculation
If you own property in Spain and live in Germany, you are taxable in both countries. The double taxation treaty only settles who may tax what — not who files the return.
- Non-resident income tax (IRNR): an annual return covering both personal use and letting.
- Wealth tax: the Balearics apply an allowance of 3 million euros; above an acquisition value of 700,000 euros the position should be reviewed case by case.
- RIB — the Balearic investment reserve: in force since 1 January 2023 and, for now, until 31 December 2028.
- Disposal: 19 per cent on the gain under limited liability, plus the municipal plusvalía.
Balearic Islands
3.000.000 €Wealth tax allowance
Andalusia, for comparison
3.700.000 €Wealth tax allowance
Capital gain
19 %limited tax liability in Spain
German corporation
approx. 15 %corporation tax plus solidarity surcharge and trade tax
Figures as stated in this firm's articles of July and August 2025. Rates and allowances change; what governs is a review of the individual case.
04 — Succession law
An estate across two countries
Where there are assets in Spain and in Germany, two legal systems and two tax regimes meet. Sorting that out only once someone has died costs time and usually money.
Wills and choice of law
A Spanish will alongside the German one saves the heirs from running two procedures in parallel. The choice of law under the EU Succession Regulation is made expressly.
Proving entitlement
Certificate of inheritance, European Certificate of Succession, death certificates and registry searches in both countries — with sworn translations and apostille.
Accepting the estate
Acceptance is executed before a Spanish notary. With a power of attorney the heirs can do this without travelling to Mallorca.
Inheritance tax
Within six months in Spain, separately in Germany. Both returns are coordinated so that the credit actually applies.
Transferring title
Registering the heirs at the Registro de la Propiedad and transferring accounts, utilities and property tax.
05 and 06 — Corporate and administrative law
Companies, business, authorities
Spanish companies
Incorporating and running a Spanish S.L., including as a property acquisition vehicle: articles, commercial registry, appointing directors, accounting obligations.
- Incorporation and commercial registry entry
- Restructuring and share transfers
- Dissolution and liquidation
Proceedings against authorities
Town hall, Consell de Mallorca and regional authorities: objection, claim and settlement.
- Fines and prohibition-of-use proceedings
- Permits and licences
- Holiday letting (DRIAT)
Further areas
Through the Legalium network, civil, employment and litigation work is also available across Spain — Tenerife, Gran Canaria, Fuerteventura and Madrid.
Next step
Tell us about your matter
A first conversation usually settles in twenty minutes what the matter really involves in law and in tax — and what it would cost.