Inheritance and estate property in Mallorca: 2026 guide
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Inheriting a property in Mallorca as a non-resident involves specific procedures under Spanish law. Marie-Christine Kayser and Amandine support English-speaking and international families at every step: from estate acceptance to selling or renting out the inherited property.
1. Applicable law
Under EU regulation 650/2012, the law governing succession is that of the deceased's habitual residence, unless national law was expressly chosen in the will. But any Mallorca property remains subject to Spanish taxation.
2. Legal deadline: 6 months
Estate acceptance and payment of Inheritance and Gift Tax (ISD) must occur within 6 months of death. A 6-month extension is possible on request. Beyond that: penalties and late interest.
3. Documents to gather
Apostilled and translated death certificate, Spanish Central Register of Wills certificate, will (Spanish or foreign), heirs' NIE, property deed, latest IBI, cadastral certificate. MCA coordinates collection with foreign and Spanish notaries.
4. Taxation in the Balearics
Since 2023, the Balearic Islands apply a 100% reduction of ISD between parents and children (Groups I and II), under conditions. In practice: most direct-line inheritances are near-exempt. Siblings and non-relatives remain taxed (7.65% to 34%).
5. Estate acceptance
Signed before a Spanish notary (escritura de aceptación y adjudicación de herencia). Non-resident heirs can sign by power of attorney from their home country. Then registered at the Spanish Land Registry.
6. What to do with the inherited property
Three options: keep (holiday home or ETV seasonal rental), sell immediately, or divide between co-heirs. MCA Casas Mallorca offers a free valuation and full support based on your choice.
7. Our support
Marie-Christine Kayser and Amandine handle everything in English, French and Spanish: introductions to specialised notaries and lawyers, valuation, admin (utilities, community), preparation for sale or rental. One trusted contact during an emotionally difficult period.
FAQ
Do I need to travel to Mallorca to accept the inheritance?
No. A notarised power of attorney signed in your country is enough. MCA coordinates with a Spanish notary so you don't need to travel.
How much is inheritance tax in the Balearics?
For a child inheriting from a parent: 100% reduction (near-exemption) on the share received, under conditions. For siblings or non-relatives: 7.65% to 34% depending on the amount.
Can I sell the property immediately after inheriting?
Yes, once the acceptance deed is signed and registered. MCA values the property free of charge and manages the sale in 2 to 4 months.
What if I miss the 6-month deadline?
Penalties of 5% to 20% + late interest. We recommend contacting MCA as soon as the death is declared to plan ahead.