Who we advise
Owning a property, moving to the island or inheriting an estate in Spain each triggers a distinct set of Spanish tax obligations, and none of them is communicated to the taxpayer in advance. Our clients are typically non-resident owners of a home in Mallorca, individuals relocating to the Balearics from Germany, the United Kingdom, Switzerland or the United States, heirs to a Balearic estate, and investors holding Spanish property directly or through a company.
What they have in common is exposure to two tax systems at once. Advice that considers only the Spanish side is incomplete, and advice that transposes a foreign framework onto Spanish rules is worse than none.
Non-resident property owners
A property that produces no income still generates a taxable amount every year, declared on the modelo 210. Letting the property, whether long term or to holiday guests, changes the return but not the underlying obligation. We handle annual compliance, review open years where filings were missed, and quantify the position before a sale rather than after it.
Individuals relocating to Spain
Tax residence is acquired by circumstances, not by declaration, and the consequences reach worldwide income and assets. We assess the date on which residence is triggered, whether the inbound expatriate regime under article 93 is available, how the applicable double tax treaty allocates taxing rights, and what should be done before the move rather than after it.
Heirs and families
The Balearic Islands apply one of the most favourable inheritance tax regimes in Spain, but the relief is conditional and non-resident heirs must establish which regional rules apply to them. We plan and process cross-border successions, gifts and succession agreements.
Selling or buying property
Every transaction carries a withholding, a municipal land value tax and a capital gain to compute, and the buyer bears obligations of their own where the seller is non-resident. We review the tax position before completion, when it can still be structured.
How we work
A single point of contact
You deal with the lawyer handling your matter, not with a case handler. Files are not passed between departments, and the analysis is not delegated.
Written advice you can rely on
Our conclusions are supported by the legislation, by binding rulings and by case law, and we say so explicitly when a point is unsettled. Where facts are missing, we identify them rather than assume them.
Representation before the tax authorities
We act in verification, assessment and audit proceedings before the state tax agency and the Balearic tax authority, and we file appeals where a position deserves defending.
A tax adviser cannot undo a signature. Most of the outcomes we are asked to correct were determined at completion, at the moment of relocation or at the point a return went unfiled. The analysis belongs before the event.
Languages and offices
We advise in Spanish, English and German from Palma de Mallorca and Manacor, and work remotely with clients who spend only part of the year on the island.