In depth · Property
Buying property in Mallorca: how it works
The official steps for buying a home in Spain, and where to check the taxes that apply in the Balearic Islands. It is general information, not legal or tax advice, and we never publish prices.
Updated October 2026
The NIE
Non-Spanish buyers need an NIE, the foreigner’s identity number, before they can buy. It is issued by the Policía Nacional and Spanish consulates.
The notary and the Land Registry
The deed of sale (escritura) is signed before a Spanish notary, who checks the identities and the title; the sale is then recorded in the Land Registry. Take independent legal advice before you sign anything.
Taxes
In the Balearic Islands, the transfer tax on resale property and other taxes are administered by the Agència Tributària de les Illes Balears (atib.es). Rates change, so we don’t quote them: confirm the current figures with ATIB and your lawyer.
Where people live
See our property guide for Palma’s old town, Son Vida, the south-west harbours, the Tramuntana villages and the north, and the estate agencies we could check. We don’t publish prices.
Questions and answers
Can foreigners buy property in Mallorca?
Yes. You need an NIE, and the purchase is signed before a notary and registered in the Land Registry. Take legal advice.
Who sets the property taxes?
The Balearic tax agency, ATIB (atib.es). Check the current rates with ATIB and your lawyer.
General information only, not legal or tax advice. Confirm every step with a qualified lawyer and the official sources.