Authorities, Links and Useful Resources

Authorities and Resources at a Glance

Anyone buying or owning a property in Mallorca works with several authorities: the Balearic Tax Agency, the Cadastre, the Land Registry, the respective town hall, the Consell de Mallorca and, for tourist rentals, the tourism authorities. This overview brings together the most important official links and shows what they are practically used for.

Area	Official Body	Relevant for?
Purchase tax and ITP	Agència Tributària de les Illes Balears	Modelo 600, ITPAJD, value verification, deadlines, payment
Cadastre	Sede Electrónica del Catastro	Reference value, cadastral reference, areas, location, cartography
Land Registry	Sede Registradores	Nota Simple, owner, encumbrances, mortgages, rights
Municipalities	Ayuntamientos de Mallorca	Building permit, local taxes, IBI, waste fees, usage issues
Urban Planning	Consell de Mallorca	Development plans, spatial planning, urban planning viewer
Holiday Rentals	Registro turístico	ETV, DRIAT, tourist registration, requirements

ITP Calculator and Property Transfer Tax Information

The ITP calculator is integrated directly into our guide chapter ITP and Property Transfer Tax in Mallorca. This page is the central entry point for quickly calculating the Balearic property transfer tax and for a detailed classification of ITP, IVA, AJD, tax base, Valor de Referencia and typical special cases.

For binding processing, the official ATIB and Catastro pages as well as individual tax review remain authoritative.

• Guide with integrated ITP calculator: quick orientation, tax scale and practical explanations in one place.
• ATIB Value Verification: check tax valuation.
• Cadastre Reference Value: retrieve reference value, if available.
• Modelo 600: declare ITPAJD and prepare payment.

Value Band	General ITP Rate
Up to 400,000 EUR	8%
400,000.01 to 600,000 EUR	9% on the corresponding portion
600,000.01 to 1,000,000 EUR	10% on the corresponding portion
1,000,000.01 to 2,000,000 EUR	12% on the corresponding portion
Over 2,000,000 EUR	13% on the corresponding portion

Tax Authorities for Buyers and Owners

The ATIB is the most important contact for ITPAJD, regional tax forms, payment receipts and many local taxes, if their collection has been delegated. The Agencia Tributaria is responsible for state taxes, including Modelo 210 for non-residents, rental, sale and withholding tax.

• Modelo 210 for Non-Residents
• IRNR without Permanent Establishment
• Modelo 600 for ITPAJD

Cadastre, Land Registry and Urban Planning

The Cadastre and Land Registry are not the same. The Cadastre describes the property administratively and technically: location, reference, area, use, cartography, cadastral value and reference value. The Land Registry shows the registered rights: owner, mortgages, easements, encumbrances and restrictions on disposal.

• Sede del Catastro for cadastral data.
• Registro de la Propiedad for Nota Simple.
• MUIB for urban planning map viewer.
• BOIB for official announcements.

Tourism Authorities and Holiday Rentals

Anyone wishing to rent out tourist accommodation should start with the legal permissibility, not with listings. Decisive factors are the municipality, zoning, property type, Cédula, capacity, DRIAT, registration and ongoing obligations.

• Tourism Department of the Consell de Mallorca
• Consorcio Bolsa de Alojamientos Turísticos
• Register of Tourist Companies and Accommodations

Practical Checklist

Before the Purchase

• Obtain Nota Simple and check encumbrances.
• Compare cadastral data, reference value and actual areas.
• Check municipality and urban planning situation, especially for rustic land, renovations or pools.
• Request Cédula and energy certificate.
• Check ITP, AJD or IVA based on the specific case.

After the Purchase

• Submit Modelo 600 on time and keep proof of payment.
• Monitor land registration.
• Update IBI, waste fees and utility data.
• For non-residents, note Modelo 210.
• For rentals, first check legal permissibility, registration and tax obligations.