Buying in Mallorca as a Non-Resident: IRNR, the Modelo 210 Form, and the 3% Withholding Few People Know About
2026 tax guide for non-resident owners in Mallorca: the annual deemed income (Modelo 210), the 19% and 24% rates depending on tax residency, and the mandatory 3% withholding on sale that many buyers don't know about.