In short: the European Commission has put forward a law that would allow regions like the Balearic Islands to restrict the purchase of second homes, including by foreigners. The Balearic government has already said it is willing to study it.…
The 100% tax on non-EU buyers is still just a proposal, not a law. We explain what the bill says, why it's been stuck in Congress for over a year, and what taxes foreign buyers in Mallorca actually pay today.
Updated 2026 guide to short-term rentals in Mallorca: mandatory RTI registration, the new annual short-term rental register, and fines — from €5,000 for minor infringements up to €500,000 for very serious ones, plus the new daily fines of up to €5,000.