When buying property in Mallorca, several advisors usually work together. For international buyers of high-end properties, it is crucial to keep roles clearly separated: the real estate agent opens the market and coordinates the transaction, the lawyer protects your buyer interests, the tax advisor plans the tax structure, and the notary notarises the purchase neutrally.

Overview of the four roles

Advisor	Main task	Important for buyers
Lawyer	Legal buyer representation, due diligence, contract review, negotiation	Independently instructed and committed to your interests.
Notary	Neutral notarisation of the public deed of sale	He does not replace a full buyer review before reservation or arras.
Tax advisor	Tax structure, ongoing taxes, non-resident obligations	Involve early for larger budgets.
Real estate agent	Property search, viewings, offer process	Clarify whom he represents and who pays the commission.

Lawyer: Your representative

The buyer's lawyer does not only review the purchase contract. His mandate should cover ownership and encumbrances in the land registry, cadastral and area data, building and use legality, habitability and energy documents, community debts, rental or usage relationships, tourist rentals, mortgages, outstanding taxes, as well as powers of attorney and seller's authority.

Notary: neutral, important, but not your buyer's lawyer

The Spanish notary is a public official. He identifies the parties, checks capacity and authority to represent, notarises the public deed of sale and ensures legally secure notarisation. This function is essential but neutral. The notary does not negotiate your economic conditions and does not carry out a comprehensive buyer due diligence for your risk profile.

Tax advisor: involve early

A tax advisor should be involved before the arras contract if you are not resident in Spain, wish to purchase through a company, several family members are involved, financing or rental is planned, or wealth, inheritance and emigration issues are relevant. Matters to clarify include acquisition structure, non-resident tax, rental, wealth tax, later sale, inheritance and gift tax, double taxation agreements and provenance of funds.

Real estate agent: market knowledge and coordination

A good real estate agent knows micro-locations, off-market listings, price reality and local procedures. However, his role does not replace a legal or tax review. Property details, areas, permits, rental viability or renovation potential should not be accepted unchecked. The Balearic Islands have an official register for real estate agents, which can be a useful quality signal.

Buyer representation and conflicts of interest

For international purchases, written clarity is crucial. A buyer's agent or property finder should disclose search profile, area, exclusivity, compensation, term, confidentiality, handling of seller commissions and potential conflicts of interest. Lawyers should also have no conflicts between buyer and seller interests.

AML and provenance of funds

Spain obliges, among others, real estate agents, notaries, registries, lawyers and tax advisors under certain conditions to prevent money laundering. Buyers should prepare an AML folder: ID, NIE/NIF, proof of residence and tax domicile, bank references, provenance of funds, sale contracts, dividend or bonus documents, inheritance documents, loans, company organigram and beneficial owner documents.

Practical coordination

An efficient process begins before the offer. The real estate agent collects property documents, the lawyer checks minimum data and the tax advisor confirms the acquisition structure. Before reservation or arras, no major legal issues should remain open. Afterwards follow due diligence, tax and AML checks, notary appointment, land registry entry and handover.

Key takeaway

The notary makes the purchase legally notarisable. Your lawyer makes it legally manageable for you. The tax advisor makes it structurally and long-term planable. The real estate agent makes it practically possible. Good buyers coordinate all four roles but do not mix them.

Role of Lawyer, Notary, Tax Advisor and Real Estate Agent