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Clear guide to current laws in Mallorca: 0% Property Transfer Tax for youth, SOIB Zero Quota for freelancers, 2026 retail opening days, holiday rental limits, and regional tax deductions.
Official Balearic decree removing property transfer tax (0% rate) on first primary residence purchases under 35 years old valued up to €270,151.
Direct tax savings of up to €21,612 on purchase of main residence compared to standard 8% rate.
Direct non-repayable government subsidy for new self-employed workers in Mallorca covering 100% of social security contributions for up to 24 months plus start-up cash.
Up to €5,000 direct non-repayable funding plus full refund of monthly RETA self-employed fees for 2 full years.
Official Balearic Government resolution setting the 10 authorized Sunday and holiday commercial retail opening dates across Mallorca in 2026.
Legal certainty for retailers and consumers regarding opening schedules on public holidays.
Consell de Mallorca legal framework regulating the moratorium on acquiring new vacation rental spots, mandatory DRIAT filings, and penalties for illegal holiday lets.
Legal protection for fully licensed holiday homes and preservation of residential community standards.
Summary of regional tax relief credits in Balearic income tax (IRPF) for island residents to offset local living costs, rentals, and child support.
Cumulative direct tax deductions of up to €880 for rental housing, €220 per child in nursery schools, and 100% for mandatory schoolbooks.
Laws passed by the Parliament of the Balearic Islands and executive decrees enter into force upon publication in the official gazette (BOIB). Town planning, heritage and mobility are also regulated by the Consell Insular de Mallorca, with municipal bylaws managed by local town halls.