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Tax and Finance Arrangements

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All property purchases and sales attract tax liabilities. If you are a non-resident and purchasing property in Mallorca you will need a NIE (Personal Tax Identification Number).

If this is your first purchase, we can help you apply for your NIE or it will be arranged by your Spanish lawyer and can take up to 4 weeks. Obtaining an NIE number does not affect your tax status in the UK.

Finance

If a mortgage is required this can be most easily obtained here. The banks in Mallorca will loan usually up to 50% of the purchase price to a non-resident and up to 70% to a resident.  We can assist you to find the bank which will make you the best offer.

The bank will request a professional independent valuation to be carried out to support the loan application and to confirm to the bank that this property is suitable for lending.   The fee for this is around 1500 Euro and is paid in advance. A search is also made in the Land Register and an official certificate of the corresponding entry to check it is clear of any existing debts or mortgages.

Bank charges vary little between banks and include an opening commission (normally 1% of the loan) and a similar percentage (1%) for notary, bank gestoria and land register. So you should allow approximately 2% of the purchase price to cover mortgage expenses.

The bank will also recommend that you take out buildings insurance with them.

Spanish banks normally take approximately 4 weeks to confirm their offer and a further 3 weeks to organise the loan itself.

As a purchaser you will be required to provide copies of your P60, tax returns, recent bank statements and a credit check report.

All our local bank managers speak English.

Lawyers

If you decide to use one, we will recommend a professional and friendly English speaking Spanish lawyer, Abogado.

Purchases are usually much quicker than in the UK. One of the reasons is that there is no local authority search as in the UK. Your Lawyer, Abogado, will conduct a land registry search which will confirm ownership and highlight any outstanding mortgages or encumbrances. This takes approximately 2 days.

A private ‘option to purchase’ contract is usually drawn up by the Purchaser’s lawyer within 3 to 4 days of the agreement to purchase. There is no standard contract, each lawyer prepares his own and these must be checked carefully.   A useful point is to check the final completion date, as this must be agreed by both parties before the contract is signed.

The deposit is usually paid directly to the owner´s lawyer on signing the ‘option to purchase’ contract.

Purchases normally complete in approximately 6/8 weeks.

Taxes

Selling property in Spain attracts Capital Gains Tax at a rate of 21% for non-residents.  It is paid on the difference between the price on your deed when you bought the property and the new sales price. For non-residents it is paid in two stages – you pay a contribution towards your tax of 3% of the sales price on the day of completion and the balance of the tax is paid when requested by the Government tax department, which can be anytime up to 5 years after completion.

Residents can avoid the tax when you sell your main residence and put all the profit towards your next home within 2 years. Alternatively, you will be asked for the tax to be paid with your tax return in the first year after the sale.

Profit tax for residents is as follows:

EU Citizens: 19.5%
Non-EU Citizens: 21%

Profit tax on Spanish companies is based on 35%.

Pensioners who are resident here are exempt from tax if the property is your main residence.

Buying property in Mallorca attracts I T P, which is Property Transfer Tax, payable by the buyer to the government when you purchase in the Balearic Islands. The tax amount is graded according to the purchase price and is between 8-11.5% of the purchase price.

This excludes newly-constructed properties bought from the developer on which I.V.A (VAT) is applied in place of the Property Transfer Tax. It is applied at a rate lower than the standard I.V.A. and currently is set at 10% plus 1.2% stamp duty.

The ITP or IVA makes up the majority of the costs that you allow for any property purchase in Spain.

VAT for commercial properties, parking spaces or purchases of building plots from a corporation or property developer will be assessed at the standard VAT rate of 21% plus 1.2% Stamp Duty.

´Plus valia´ Municipal Tax is a local authority increased land value tax. It must be paid by the seller as required under Spanish law and is the tax liability on the increased value of the land since last purchased. The calculation will be made by the local council and increases depending on the number of years you have owned the property.    In October 2021 the European Court ruled that the method for calculating Plusvalia was unconstitutional.  Since November 2021 the method of calculating this tax by the local authority in Calvia has changed.  Taxpayers can choose between two formulas for calculating the tax base: The first takes into account the cadastral value, to which new coefficients are applied, and the second determines the plusvalia by calculating the difference between the acquisition value and the transfer value applying a percentage to this result.

Title Deeds - Escritura

A new Escritura will be drawn up by the Notary, Notario.   The existing owner/s will have to sign although giving power of attorney to their lawyer is common practice.

N.B. to all buyers. It is important to note that all outstanding utility charges pass with the property. We or your lawyer will handle this, however it is important to ensure that this covers all of the services provided to the property and that the information obtained is correct and up to date.

A guide to the likely costs/fees applicable

As a general rule it is recommended that the purchaser assumes that the additional costs to cover all tax liabilities and fees are between 10-12% of the purchase price. The following guide is not completely precise however it will provide a reasonable indication of how the fees are made up:

10% VAT plus 1.2% Stamp duty - New Property (only)
8 - 11% ITP Transfer Tax - Resale Property (only)
21% VAT plus 1.2% Stamp duty - Commercial purchase/company purchase (only)
2-3% - all properties for notary fees, legal fees, property registry (land) and bank arrangement fees.


Who pays what between seller and buyer?

Spanish Law states that unless stipulated in the Contract, taxes and fees are split between the buyer and the seller as follows:

The Buyer pays: The purchase tax or IVA, Registration fees, bank mortgage fees and Notary costs

The Seller pays: The estate agents fees, capital gains tax, the ‘plus valia’ tax and bank and registry charges to cancel an existing mortgage.


Ongoing expenses

A prospective purchaser should take into account that there will be regular expenses affecting the property itself. These include:

Community charges:
Although all properties sold in Mallorca are freehold, a purchaser will automatically become a member of the Community of Owners when the property is part of a development complex with shared facilities such as a swimming pool, gardens, parking spaces, roads and lighting to maintain. Community charges are usually paid in advance by direct debit and owners are required to attend annual meetings at the complex to discuss costs and vote in a new President and Owners Committee. Each complex has a separate administration company which manages the complex on behalf of the owners. Owners are expected to know and comply with community regulations and statutes.

Refuse collection and council tax (Impuesto sobre Bienes Inmuebles or IBI) will be charged annually by the Local Authority based on the ‘catastral value’ or as we would call it, property value for council tax purposes.

Gas, water, electricity, telephone etc.
A prospective purchaser should always check that the vendor is up-to-date with all payments affecting the property and its services.


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Testimonials

It really matters to us that our clients are happy with the results we achieve and the services we provide. Our aim is to exceed their expectations and develop a close rapport and understanding of their requirements. We are proud to receive these recent emails and letters from clients

  • I would like to say a huge thank you to Nash Homes for helping me over the years; first as a landlord and more recently with the sale of my apartment in Portals. They have always gone the extra mile to help and deal promptly with any problems or queries that have arisen. During the sale of the apartment they held my hand every step of the way and I trusted them to have my best interests at heart. The whole process went extremely smoothly and I didn't even need to be there on the day of the sale as they dealt with everything for me. I would not hesitate to recommend them either for sales or rentals"

    Jane

  • We had a very pleasant relationship with Jacqui Nash at Nash Homes in Portals Nous. The selling of our apartment was quick and professional, without any problems. We recommend her whole heartedly.

    Frederik & Pepita

  • We received a first class service from Nash Homes. Ours was a complicated transaction, but all our questions and problems were resolved quickly and accurately by Nash Homes. Our thanks to Jacqui, Graham and Mandy Jo.

    Costas & Chris

  • Having returned to the UK after the recent sale of our apartment in De Mar, we would like to take this opportunity to thank Nash Homes - Jacqui, Mandy Jo and Graham - for your help in the marketing and sale of our apartment. We were delighted with every aspect of your service, and with your advice and assistance the entire process went so smoothly from beginning to completion. We will be back in Mallorca in September and will pop into the office to say hello. Sincere thanks once again. Regards

    Brian & Jennifer Bishop

  • I really appreciate all the help from Nash Homes for the sale of my apartment in Portals Nous recently. The quick sale was exactly what I wanted and what you delivered. It was extremely helpful to have someone pro-active and customer focused in my corner. I would recommend Nash Homes without reservation and will be in touch to ask for help in the future with any property purchases in Mallorca.

    Anthony Holland, Miguel de Cervantes, Portals Nous

  • We would like to thank Jacqui and her team at Nash Homes in Portals Nous for everything they have done over the past few months regarding our purchase of a house in Costa den Blanes. Jacqui has gone above and beyond to help us and we are incredibly grateful. The quality of service from Nash Homes has been extremely efficient and professional, and we were always met with a friendly, reassuring smile as you helped us through the process. Thanks again for everything!

    Adrienne & Keith Watters

  • Wir sind sehr zufrieden mit Ihrer grossartigen Unterstützung- angefangen von der Besichtigung bis zur notariellen Beurkundung lief alles reibungslos! Wir sind sehr glücklich mit unserer neuen Immobilie. Für einen „ Nichtresidenten“ sind im Zusammenhang mit dem Kauf ja viele Dinge zu beachten - hier haben Sie uns hervorragend geholfen und sind und waren immer ein kompetenter vertrauenswürdiger Ansprechpartner. Danke für den tollen Service! Dafür vergeben wir 5 Sterne (die volle Punktzahl) Insgesamt sehr empfehlenswert!!

    Jochen Arentz

  • We are very satisfied with your great support - from the first visit to the notary, all went smoothly! We are very happy with our new property. For a "non-resident" there are so many things to consider in connection with the purchase. You have helped us excellently and are and will always be a competent trusted contact person. Thanks for the great service! For this we give 5 stars (the full score). Altogether highly recommended!!

    Jochen Arentz

  • Looking for an apartment in the area of Bendinat, we pushed the door of Nashhomes Mallorca. Our detailed expectations were very quicky taken into account and we were offered to visit apartments corresponding to our wishes. Jacqui Nash was always at our disposal for viewing and reviewing properties and we found rather quicky the apartment we have finally purchased. Jacqui Nash´s efficient assistance was extended to us not only at the stage of the search of the apartment but also after the signature of the deed for organising the actual transfer of the property and the utilities contracts. Jacqui Nash was also very helpful in facilitating our relations with the local bank. All in all, we consider that we were very lucky in selecting Nash Homes for assisting us in our search.

    Bernard and Martine

  • We used Nash Homes to sell our apartment in Ses Oliveres and we can’t speak highly enough of the service they provided. Jacqui keeps completely on top of everything and guides you through what can be a very confusing process. She keeps you informed at every stage of the selling period and once you have a buyer she guides you through the labyrinth of red tape until the completion. We did try a larger agency but never spoke to the same person twice and it was a relief to find Jacqui. We cannot recommend her enough.

    Keith & Sue Searby

  • We recently completed the sale of our apartment in Bendinat. From the outset we contracted with Nash Homes Mallorca to assist us in the process. From beginning to end Jacqui Nash and her team provided unparallelled help, advice and competence. Nash Home’s unwavering attention to detail, allied to their communication skills, kept us appraised on every step of the sales journey. They are exceedingly professional and friendly ever willing to go “the extra mile”. We would highly recommend Jacqui and Nash Homes to any prospective renter, buyer or seller of property in Mallorca.

    Bill & Lyn Robson

  • We have just sold our apartment through Nash Homes. They made the whole process run smoothly and we would recommend them wholeheartedly.

    Philip Lewis & Adam Coburn, Los Altos de Golf Apts, Bendinat Golf

  • Nash Homes offers great professionalism and knowledge from the beginning to the end of the sale. We are very grateful for their attention and support in a process that can be overwhelming. Excellent treatment, highly recommended!

    Iaione Pérez

  • Nash Homes ofrece gran profesionalidad y conocimientos desde el principio al fin de la venta. Estamos muy agradecidos por su atención y apoyo en un proceso que puede resultar abrumador. Un trato excelente, muy recomendados!

    Iaione Pérez

  • Jacqui is the greatest real estate agent I ever met in Mallorca. She perfectly knows her job, and acts in a fair manner between the seller’s and the purchaser’s interest. She also knows very well the whole sale process, from the signing of the option contract to the signing of the notarial deed. At each step, she provided me the right advice and gave me the little tip that was useful at each stage. Finally, after the purchase of the apartment, she continued to give me very useful advice. Jacqui and Mandy-Jo have both assisted me with a lot of things. I strongly recommend Nash Homes Mallorca !!!

    Patrick della Faille Huisse, Belgium

  • I owned commercial property in the village of Portals Nous. Our agent Jacqui Nash of Nash Homes over the years rented out our locals and then sold them for us. Jacqui and her team were professional, efficient and extremely helpful from start to finish. I would definitely recommend anyone considering buying, selling or renting to use Nash Homes. Once again a big thanks to Jacqui and her team.

    Sheree Strudwick

  • We have recently sold our property in Puerto Portals and thanks to Nash Homes, the sale was smooth and stress free. After finding us the buyer, Jacqui led us through every aspect of the sale and helped us above and beyond our expectations. We would highly recommend Jacqui and Nash Homes.

    Robert & Kimberley Bell, Ongar, Essex

  • An dieser Stelle sage ich Danke an Frau Jacqui Nash und ihr Team für ihre professionelle Unterstützung beim Kauf meiner Wohnung. In Spanien läuft so ziemlich alles anders als in Deutschland. Dank Jacqui Nash's Hilfe lief alles sehr reibungsarm. Sie war stets erreichbar und hatte immer die richtige Anwort auf meine Fragen. Emails beantwortete sie auch prompt. Langjährige Erfahrung ist einfach durch Nichts zu ersetzen! Frau Nash hat diese britische freundliche und gleichzeitig souveräne Art, mit den verschiedenen Mentalitäten und Kulturen umzugehen. Bei den Parteien handelte es sich um Franzosen, Spanier, Deutsche und Engländer! Für Jacqui Nash keinerlei Problem! Respekt! Ich fühlte mich sehr gut aufgehoben und würde mich bei einer nächsten Gelegenheit auf alle Fälle wieder an Jacqui Nash und ihr Team wenden. Nash Homes ist einfach eine feine Adresse ! Herzlichen Dank

    Ursula, Luca, Deutschland

  • I have sold two of my Puerto Portals apartments this year and Jacqui Nash of Nash Homes Mallorca handled all aspects of the sales for me. I had previously used Nash Homes to rent out my apartments and was very impressed with the service. The professional and friendly approach means I would highly recommend Nash Homes for the selling, buying and renting property in Mallorca.

    John Broadhurst, Cheshire UK

  • Absolutely outstanding almost understates the competence and quality of the service we have received from Nash Homes in connection with the purchase of our apartment in Portals Nous. Jacqui Nash was brilliant, leading us through every stage of the purchase and demonstrating a vast knowledge and understanding of the system. Every email was answered quickly and courteously. She put our minds at rest on so many occasions and Mandy Jo was always there to help when needed. Nothing was too much trouble. A mention too for Jacqui's husband, Colin, who has guided us with considerable expertise through the preparations and planning of our intended reform/refurbishment of the apartment and will be overseeing the work for us. Nash Homes are a very competent and friendly family run firm. We were so fortunate to have found them and would not hesitate to recommend their services to others

    Richard and Jane Matthew

  • Escribo porque mis padres y yo os queríamos dar las gracias por vuestro servicio y asesoramiento para la compraventa de ayer. Estamos muy agradecidos por vuestra seriedad y profesionalidad. No voy a dudar en recomendar Nash Homes siempre que tenga la oportunidad. Espero que vaya muy bien todo y nos vemos pronto por Portals. Un saludo y un abrazo para Graham.

    Jaime Torres

  • I write because my parents and I would like to thank you for your service and advice on buying yesterday. We are very grateful for your professionalism and dedication. I will not hesitate to recommend Nash Homes whenever I have the chance. I hope all goes well and see you soon around Portals. A greeting and a hug for Graham.

    Jaime Torres

  • Thank you Jacqui for conducting such a smooth transaction in the sale of my apartment in Portals Nous. Having dealt with Nash Homes for a number of years now, I was not tempted to do a “shared sale” of the apartment with other estate agents, as I believe that the professionalism of your company is beyond question. I was particularly pleased with the way in which you made the transaction trouble free for myself. Dealing with the Notary, Community and other institutions on my behalf was invaluable, enabling me to conclude the sale whilst still in the UK. Once again – many thanks – and all the best for the future.

    Jim Cooper

  • Thank you so much to Jacqui and her team at Nash Homes. You guided us through the sale of our house in Bendinat with professionalism, friendliness and ease. Every question we had was answered promptly and efficiently. The whole process was so much easier with your guidance. Your help was invaluable and we would have no hesitation in recommending Nash Homes to buyers or sellers.

    Mike and Catherine Lomax

  • Nash Homes sold my apartment in Illetas in February 2016. From the first contact up to the last day of our sales transaction at the Notary they did a very professional job and all was done in a very friendly and cooperative way. As our sales transaction was unexpectedly rather complicated, Jacqui helped and supported me in the most efficient way. I have no hesitation to recommend Nash Homes at any time. Thank you so much Jacqui and Mandy-Jo.

    Karen and Juergen from Hamburg

  • I wanted to write to you to thank you for all of your help in regards to the purchase of my apartment in Illetas. I had no experience of buying a property abroad so I was very grateful of your help and professionalism throughout the procedure. Also since the purchase has completed, both yourself and other members of your team, have been really helpful with local information that would have been very hard to find myself. I would not hesitate to recommend Nash Homes to anybody considering buying a property in Mallorca.

    Paul Dimmock, Managing Director at Sunflower Music

  • It has been a real pleasure to deal with Nash Homes for the sale of our apartment in Puerto Portals. Jacqui and her team arranged everything in a very professional and efficient matter, and even more. She helped in so many ways, taking into account that we were far away. Whether it was getting us someone to fix broken stuff, handling paperwork, taking out some personal items; Jacqui is really fully dedicated to her job. I would trust Nash Homes any time again for help on any property project we have in Mallorca. Jacqui, your efforts were well appreciated, thank you very much!

    Dominique from France.

  • Thanks to Jacqui at Nash Homes for a very professional job well done. Your advice on the sale of my apartment in Sa Vinya during 2015 saved me several thousand euros of legal fees and your help in sorting out the closing down of a Spanish company in which the property was held also saved a lot of time and expense. I have no hesitation in recommending you and your company very highly for the sale of property in Mallorca.

    Mike Taylor

  • Just a short note to say “thank you” for all of your hard work and support during the purchase of our new apartment in Sa Vinya in 2015. We appreciate everything that Nash Homes has helped us with over the last summer. There is always a balance to be struck between being available when needed, being informative when required and “pushy” when the process demands it! Jacqui has the perfect balance!! Thank you for all of your hard work and friendly advice. With very best wishes

    Sarah and Dave

  • I would like to congratulate Jacqui and her team at Nash Homes, for the efficient and highly professional way you guided us through the sale of my brother’s apartment in Panorama Playa, Puerto Portals, this autumn. It was and still is, a pleasure to have been in contact with you.

    Stephanie and Bernd Glinkiewicz

  • It has been a great pleasure working with Nash Homes during the purchase of our holiday apartment in Portals Nous. From the start they really understood what we were looking for and only offered properties matching our criteria. This made the whole process very efficient without wasting time looking at properties that were not according to our demands. During the buying process Jacqui always was on top of things, dealing with the bank, the seller and always keeping everybody in the loop. In case we would need a real estate service again on Majorca, Nash Homes would be definitely the first place to contact. Thank you very much for all your efforts.

    Stefan, Portals Nous

  • Nash Homes, based in Portals Nous, have been successful in selling our home in Anchorage Hill. It has been on the market for some considerable time with two of the islands well known and largest agencies with virtually no meaningful viewings. It has been with Nash homes for only six months and they have achieved multiple viewings and the sale. Jacqui, Graham and Mandy-Jo, have been a delight to deal with - providing excellent advice and top class service in a friendly manner. We have no hesitation in recommending Nash Homes to you.

    Jamie & Louise Moffat

  • We recently purchased our first overseas property through Nash Homes Mallorca. From the initial viewing through to completion, the whole team were very professional, helpful and easy to deal with. All of our numerous questions received a clear and speedy response and we were provided with lots of helpful information with regards to the purchasing process, local regulations, on-going costs etc. The Nash Homes team continued to offer support and assistance after we completed the purchase, which we very much appreciated.

    Frank and Beverly Prowse

  • Thank you very much for all your help in selling my apartment, it was a pleasure selling my property with you, I found your service both friendly and professional and your local knowledge helped complete the transaction with ease and made the transaction process pleasurable for all parties. I would have absolutely no hesitation in recommending Nash Homes to any prospective sellers wanting to list their properties.

    Nigel, Panorama Playa

  • I bought my apartment in Puerto Portals through Nash Homes in 2009. The process was quick and painless, which as I now realise is the way they usually work. Since guiding me through the Spanish purchase system, they have continually helped with rentals, property management and informing me immediately of any matters relating to my property. The Nash Homes girls have been a great support and are always on the end of an email or the phone if I need them.

    Jan Thiel, Puerto Portals

  • I have been delighted with the high levels of service offered by Nash Homes –they have offered me superb levels of service and they have always been a pleasure to work with – I wouldn't hesitate to recommend them

    Peter Gibbons, Old Town Palma

  • We have used Nash Homes now for three years to let out our apartment and found the staff extremely helpful and efficient. They provide a very professional rental and management service and resolve any issues immediately. The staff cannot do enough for you and we recommend them highly.

    John and Kath, Portals Nous.

  • Buying a property abroad can be a daunting experience but Nash Homes made this easy for my wife and I. Since buying in Puerto Portals through Nash Homes in 2007 the staff have been exceptionally helpful with renting our property, providing excellent property management and project managing when we decided to refurbish. Without their constant support we would be lost. Thanks again to all the team.

    Binihomes Limited, Puerto Portals

  • Following many years of having my properties in Mallorca let and managed by Nash Homes I would like to express my thanks and satisfaction to you and the team for a first class service. As you are aware my work involves considerable business travel and your quick response to maintenance problems and your professional guidance in matters concerning the letting and furnishing have been of great assistance to me.

    David McGhie, Bendinat Golf

  • Nash Homes has been managing agents for my property in Mallorca since March 2009 and I would like to place on record my sincere appreciation of the way they have conducted business during this time. I am very impressed by the service and commitment provided and would have no hesitation in recommending them to any future clients.

    Nick Heyes, Illetas

  • Thanks for all the hard work – all the effort – and the “shoulder to lean on” when things were going wrong. All this only goes to prove – once again – buying is easy – but selling – you need the best agent with the best contacts and the best knowledge of the market! And you are it!"

    Kay, John and Adam Harris, Bendinat Golf

  • We have worked with Nash Homes for probably 4/5 years, they are professional and efficient. During that time through their offices we have rented an apartment out continuously which they have managed on our behalf. We would not choose to work with any other property management agency on the island.

    Keith Searby, Bendinat

  • I would like to thank you and your company very much for the quick sale of my apartment last month especially in this market. Also you made the sale very smooth for me by organizing everything, including the removal company to collect, as I was not there in Mallorca. And also I would like to thank you for saving me money on my legal fees by going through the notary that you recommended. All in all, it was one of the smoothest sales of a property I have had. Considering I had the property on the market with you for only one month and you had many viewings which goes to show you obviously had the right clientele and I therefore would be recommending you and your company to any of my friends or associates that are looking to buy or sell in the future. Thank you once again for all your help.

    Michael Goodall, Bendinat

  • Nash Homes Mallorca sold our property in Portals Nous in only 8 weeks. Gave us excellent service and advised us professionally though the completion. Jacqui handled a minor price reduction on the property very professionally and represented us as a seller though the tough negotiations with the buyers. All in all she left the buyers and sellers in a win-win situation in a tough market situation.

    Morten and Lene Clausen, Denmark

  • I was delighted with the very professional way you handled our purchase recently at Sa Vinya. I have since come to realise the value of your excellent staff, their willingness to help out even in the smallest details and their language skills – I think you have the mix just right! Best wishes, Dr Barry Abrahams

    Dr Barry Abrahams

  • The staff at Nash Homes & I developed a great working relationship for several years to rent and eventually sell my property in Bendinat. They were extremely professional, helpful, courteous and understanding. At all times I felt they were looking after my best interests and I felt I was in safe hands.’ I would have no hesitation in using them for future property acquisitions, rentals and sales.

    Linda Bibring

  • Nash Homes, who were trusted with the sale and conveyance of our property at Las Terrazzas, Portals Nous were found to be most professional. From the time the fee was negotiated until completion, my wife and I received politeness and consideration from all their staff. The property was suitably advertised, the deed was checked for accuracy and we were kept informed on the progress. When a suitable sale was agreed, all procedures were undertaken by Nash Homes, all my wife had to do was turn up at the Notary's office on a date agreed. They also arranged the removal of sundries to the UK and hotel accommodation on sale completion. Thank you for a job well done, it certainly removed some of the stress connected with property disposal in Spain.

    Ray Smith