Mallorca
Buying, selling and listed properties on the island: the Balearic transfer-tax brackets, holiday letting under the ETV licence, places from Palma to Cala Ratjada.
MARNER ESTATES in Spain
What holds across Spain, before the region decides.
The NIE, non-resident income tax, the double-tax treaty, the sequence at the notary: these rules are the same in Cala Ratjada and in Marbella. They are written down here once, with the regional exceptions where they exist. For the market itself, two paths continue: Mallorca and Marbella.
What the law sets nationally and by region, in figures
7%Transfer tax in Andalusia, a single rate
8–13%Transfer tax in the Balearics, banded by price
10%VAT on a new build, the same across Spain
3%Retained on a sale by a non-resident
Sources: Agencia Tributaria de Andalucía (ATRIAN) · Agència Tributària de les Illes Balears (ATIB) · Agencia Tributaria, Modelo 211 · 08/2026
One level above the locations
National law here, regional law at the locations.
Spain sets foreigner identification, income tax for non-residents, the framework of inheritance tax and the purchase process at national level. Transfer tax, wealth-tax allowances and holiday-letting rules are set by each autonomous community, and Andalusia decides differently from the Balearic Islands. So the guides on this level carry national law, and the location pages carry the rest.
Two markets, one company
Where we work on the ground.
MARNER Mallorca S.L. advises at both locations: on Mallorca from its seat in Cala Ratjada, and on the Costa del Sol in Marbella.
Marbella
The Costa del Sol from Estepona to Benahavís: Andalusia’s single transfer-tax rate, residential areas, new-build and resale, advice for sellers.
Spain guides
The rules that apply everywhere.
Ordered by search demand. Each guide names its sources and the date it was last checked.
Buying in Spain
The NIE number, and why nothing in a Spanish purchase moves without it
The NIE number Spain requires from every foreign buyer: what it is, how to apply from abroad or in Spain, the forms, and what delays completions.
Read the guide → For international buyersThe cost of living in Spain, and the three lines that are always missing
Groceries and rent are the easy part. What comparison tables leave out is healthcare, the running cost of a property you own, and the tax bill on both sides.
Read the guide → For American buyersMoving to Spain from the US, in the order the steps actually happen
Visa, NIE, tax residency, property: the order matters, and getting it wrong costs months. What an American should settle before the move, not after.
Read the guide → ResidencyThe Spanish golden visa, and why property no longer qualifies
Spain ended residency by property investment in 2025. What replaced it, what happens to permits already granted, and how the 90/180 rule actually counts.
Read the guide → For international buyersRetiring to Spain, and the four questions that decide whether it works
Status, healthcare, pension taxation and the property. The four things a retirement on the Costa del Sol depends on, and the order to settle them in.
Read the guide → Owning in SpainProperty tax in Spain when you are not resident
Property tax in Spain for a non-resident owner: Modelo 210, imputed income on an unlet home, deadlines, IBI, wealth tax and the EU / non-EU divide.
Read the guide → For American buyersLiving in Spain as an American, and what stays American about it
Two tax systems, two sets of paperwork, one life. What continues to apply to a US citizen in Spain, and what changes once you are here.
Read the guide → FinancingFinancing a Mallorca purchase as a non-resident
How Spanish lending differs for non-residents: loan-to-value, what banks assess, the valuation, the costs, and where currency risk sits if you earn outside the euro.
Read the guide → Buying in SpainWhat buying property in Spain actually costs on top of the price
Cost of buying property in Spain: which tax applies to a resale or a new build, what notary, registry and legal fees add, and why the reference value matters.
Read the guide →
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