Inheritances in Mallorca
Mallorca has its own civil law, part of the Balearic Compilation, with rules on forced shares and succession pacts such as the definición, which lets a child receive assets in life in exchange for renouncing future rights. Its tax treatment differs from an ordinary gift. Foreign nationals can also choose their own national law in a will. All of this affects who inherits and how the Balearic tax is calculated.
The steps of an inheritance
| Step | Who | Timing |
|---|---|---|
| NIEs, certificates, will | Heirs, with our help | First weeks |
| Extension request | We file it | Before month five, if needed |
| Valuation and tax return | We prepare it | Within six (or twelve) months |
| Plusvalía | We file it with the town hall | Within six months |
| Acceptance deed and registry | Notary and our lawyers | After filing |
How we handle inheritances
We coordinate the whole inheritance with our lawyers at Castell.law: documents, taxes, deeds and the release of bank accounts. Heirs can stay in their own country and sign a power of attorney there. We explain each step in English or German and give a written estimate of the tax before filing.
Our general service page explains the rules in more detail: Inheritance tax in Spain. We also advise in Ibiza, Menorca.
An illustrative example
Based on situations we commonly see; not a specific client. Two daughters living in Germany inherited their father's apartment in Port de Pollença. We obtained their NIEs, requested the extension, valued the property and filed under the Balearic reliefs for children; the tax was a small fraction of what they had feared.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Frequently asked questions
Is inheritance tax high in Mallorca for children?
For children, spouses and parents the Balearic reliefs are generous; we calculate each case.
Does Mallorcan civil law apply to foreigners?
It can, unless the will chooses the national law of the deceased.
Do heirs abroad pay inheritance tax on property in Mallorca?
Yes, Spanish inheritance tax on the Spanish assets, under Balearic rules.
Do we need to travel to Mallorca?
No, a power of attorney signed in your country is usually enough.