Tax & legal for Mallorca's international residents
You own a home here, live here, or are on your way. We handle the Spanish tax side.
Tramuntana Tax is the international desk of Vicens Advisors, a tax and legal firm that has worked on the island for over forty years. A written quote before you commit for the filings every foreign owner needs, and a lawyer on the phone when the question is bigger than a form. In English and German.
Or write to us directly: info@tramuntanatax.com · WhatsApp
Services
Named filings, clear scope.
Most of what a foreign owner needs in Spain is a known form on a known date. We scope those as products and quote each one in writing before any work starts. Anything that needs judgement, a structure or a dispute with the tax office is scoped on a call.
Tax Form 210, the annual non-resident return
Imputed income on a property you use yourself, or rental income if you let it. Filed on the new version of the form under Orden HAC/623/2026.
- One owner, one property
- Joint owners filed separately
- Receipt sent to you
Spanish wealth tax, Tax Form 714
A return is due once your Spanish assets exceed two million euros, even if no tax is payable. Whether tax is payable depends on which rules apply to you.
- Threshold and election review
- Valuation on the right basis
- Filing by 30 June
Holiday rental: licence and tax
Income from a licensed holiday let, filed under the new annual window, with the ETV licence and the national registration number kept in order. If you are buying a property to rent out, we check the licence before you sign.
- Annual rental return
- Licence and registry check
- Platform registration number
Beckham regime application and first years
The inbound expatriate regime taxes Spanish employment income at a flat 24% up to €600,000 and leaves most foreign income outside Spanish tax, for six years. We check eligibility before you move, file the election in time, and prepare the annual return.
- Eligibility check
- Tax Form 149 election
- Annual Tax Form 151
Tax residence and your first Spanish return
When you become tax resident, what happens to your pension, your company abroad, your foreign accounts and the house you kept. A written map of your position before the first return, then the return itself.
- Residence assessment
- Double tax treaty review
- Tax Form 720 where required
Buying or selling as a non-resident
On purchase: NIE, transfer tax and a review of how you should hold the property. On sale: the buyer withholds 3% of the price. We compute the real gain, file the return and claim back what was over-withheld.
- NIE and purchase tax
- 3% withholding refund
- Holding structure review
Inheriting or gifting property in the Balearics
Non-residents can apply the Balearic rules, which include a 100% relief for spouses, children and parents on inheritance and, since July 2025, on gifts. We plan the transfer and handle the Spanish filings from abroad.
- Regional relief election
- Succession agreements
- Filing from abroad
Deadlines
The calendar that matters if you own here.
The filing calendar for non-residents changed in June 2026 and the old and new regimes overlap through 2027. This is the current picture for a non-resident owner. The full calendar, for every situation, is on the deadlines page.
Non-resident owner · 2026 – 2027
| Window | Filing | Who |
|---|---|---|
| 1 Jan – 31 Dec 2026 | Tax Form 210, imputed income for 2025 | Owners who used the property themselves in 2025 |
| Jul & Oct 2026 | Tax Form 210, last quarterly rental returns | Rental income accrued April to September 2026 |
| 1 – 20 Apr 2027 | Tax Form 210, first annual rental return | Rental income accrued October to December 2026 |
| 1 Apr – 31 Dec 2027 | Tax Form 210, imputed income for 2026 | Owners who used the property themselves in 2026 |
How it works
Three steps, none of them in an office.
Everything can be done from abroad. If you prefer to come in, we are in Manacor, and we meet clients in Palma by appointment.
A short call
Twenty minutes in English or German. We confirm what applies to you, which filings, which deadlines, and send you a written quote before you commit to anything.
You send the documents
A checklist by email and a secure link to upload. For a Tax Form 210 that is usually the deed, the IBI receipt and a copy of your passport. We tell you exactly what is missing.
We file, you get the receipt
We prepare, you approve, we file and arrange payment by direct debit or through the firm. You receive the stamped return and a note of what comes next year.
Team
Founded by two partners, backed by a full firm.
Tramuntana Tax was founded by Virginia Vicens and Juan Pedro Vidal López. It takes its name from the Serra de Tramuntana, the range that shelters the island's north. Behind the two of them stands the wider team of Vicens Advisors, together with Lexon, the boutique tax and law firm the same partners run. Meet the team →
Virginia Vicens
Co-founder · Lawyer and Economist
A lawyer and economist specialising in corporate taxation, business restructuring and estate law. After more than ten years at PwC in Barcelona, in tax planning for corporate groups, international taxation and large family estates, she joined the family firm in 2025 and leads the work for resident and non-resident individuals.
Spanish · Catalan · English · German
Juan Pedro Vidal López
Co-founder · Tax & Law
Built his career at Deloitte in Barcelona and Palma, where he reached Manager level and led the tax department for the Balearic Islands. His practice focuses on international taxation and complex tax proceedings, combining technical rigour with a global strategic perspective.
Spanish · Catalan · Galician · English · French
Read before you call
Plain answers to the questions we get most.
Written by the same people who will pick up the phone. Short, practical and kept up to date.
Rental income
British, Swiss and American landlords: reclaiming Spanish tax paid on gross rent
Read →Non-resident owners
The non-resident owner's year: a checklist for your Mallorca home
Read →Tax residence
How many days can you spend in Mallorca without becoming Spanish tax resident?
Read →Lexon
The 100% inheritance tax relief in the Balearic Islands: what it actually covers, and how non-residents claim it
Read on lexon.es ↗Lexon
Modelo 210: imputed income for non-resident property owners and the new 2026 deadlines
Read on lexon.es ↗Vicens Advisors
Non-EU/EEA landlords can deduct rental expenses: National Court judgment of 28 July 2025
Read on blog.vicensadvisors.com ↗Frequently asked questions
Before you book.
I never rent my house out. Do I still have to file anything in Spain?
Yes. Spain taxes non-resident owners on a notional income for the days the property is available to them, through Tax Form 210. It is due every year, whether or not anyone tells you.
Can everything be done without me coming to Mallorca?
Yes. Documents go through a secure upload link, returns are filed by us as your representative, and payment is by direct debit or through the firm. Many of our owner clients we have never met in person.
Do you speak German?
Yes. Calls and correspondence can be in German or English. Filings and any dealings with the tax office are in Spanish, which is our job.
How do you charge?
After the first call you receive a written quote for the filings that apply to you, before any work starts. For the named filings on this site it is a single amount per owner, property and year, with no hourly extras. If your case does not fit a product, we say so on the call.
What is the difference between Tramuntana Tax, Vicens Advisors and Lexon?
Tramuntana Tax is the international desk of Vicens Advisors, a Mallorca tax and legal firm founded over forty years ago. Lexon is the boutique law firm the same partners run for complex tax, estate and corporate matters. You deal with the same people either way.
Book a call
Twenty minutes. We tell you what applies and what it costs.
No charge for the first call. Pick a time, tell us your situation in two lines, and we come prepared. Everything can be handled from abroad.
Or write to us: info@tramuntanatax.com