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Category: Taxes & legal

Ownership structures, licences, transfer tax and the legal file behind every home we bring to market.

  • Letting a home in Mallorca without a holiday licence

    Letting a home in Mallorca without a holiday licence

    Most homes in Mallorca do not have a holiday-rental licence, and most never will. That does not mean the house has to stand empty when you are not in it. It can be let for a month or more at a time, legally, to people who need to be on the island for a while.

    Where the line is

    In the Balearics, letting a home to visitors for less than a month is a tourist stay. It needs an ETV licence, and without one it is not allowed. Marketing an unlicensed tourist let can be fined heavily, up to €400,000 in serious cases.

    Above a month, it is something else: a seasonal lease under Spain’s urban leases act (LAU, article 3). No tourist licence is needed.

    Under a month needs a licence. Over a month needs a reason.

    Who rents for a month or more

    People with a real reason to be here for a while, and a home of their own somewhere else:

    • a work project or a posting in Mallorca
    • study or research
    • medical treatment, for themselves or a family member
    • renovating their own house on the island
    • buyers who want to live in an area before they buy in it

    Palma in particular has steady demand from companies placing people for one to six months.

    A garden in Mallorca with palms and pines, ready for a longer stay

    What keeps it a seasonal lease

    A seasonal lease has to answer a real, temporary need, and the tenant keeps their habitual home elsewhere. If the reason is not real, a court can treat the contract as an ordinary residential tenancy, which in Spain runs for five years, or seven when the landlord is a company. That is the risk to manage, and it is managed with paperwork.

    In autumn 2026 the government tried to tighten the rule by decree, requiring a documented reason for every seasonal lease (Royal Decree-law 26/2026, in force from 1 October). Congress rejected it on 2 October 2026, so the earlier rules apply again. We work as if the stricter version applied anyway. It costs little, and it protects the owner if the rule comes back.

    How we do it

    • One seasonal lease, in Spanish and English, that names the reason for the stay and the tenant’s home address, with proof attached.
    • Stays of more than a month, marketed as exactly that. Never as holiday nights.
    • No chain of back-to-back leases with the same tenant.
    • The house checked before and after every stay, and the income paid to the owner with every cost shown.

    In a co-owned home

    In a co-owned home without a licence, one share’s four weeks are too short for a seasonal lease, so the weeks are not let one by one. The owners can decide together to let the house for a month or more, for example in the quieter months, and share the income by share. That decision belongs to the owners together, in the owners’ agreement.

    Where a home does have an ETV licence, its page says so, and the weeks owners do not use can also be let as holiday stays.

    This is general information, not legal advice. Rules change, and every lease is written for the home and the stay in question.

    Homebase Rent

    Own a home in Mallorca without a licence?

    Let your home with usHow co-owning works

  • How Mallorca Homebase Ownership Is Structured

    How Mallorca Homebase Ownership Is Structured

    A Smarter Way — to Own in Mallorca

    Mallorca has become one of Europe’s most attractive destinations for lifestyle real estate ownership — combining personal usage, rental flexibility, and long-term value creation.

    Mallorca Homebase structures and manages professionally prepared ownership opportunities designed around modern international living.

    A simpler, smarter, and more flexible way to own in Mallorca.

    Los Hobiscus

    How Mallorca Homebase Ownership Is Structured

    Modern second-home ownership requires more than buying property.

    It requires clear ownership structures, defined usage rights, operational management, local coordination, and long-term planning designed around how owners actually want to use Mallorca.

    Mallorca Homebase structures and operates lifestyle real estate assets on behalf of international owners and investors — combining personal usage, rental potential, and long-term ownership strategy within one coordinated setup.

    Design uden navn 11 | Global Homebase

    Defined Shares and Usage Rights

    Each owner acquires a clearly defined ownership share connected to:

    • legal ownership rights
    • annual usage allocation
    • operational responsibilities
    • shared cost structure
    • long-term governance rules

    Usage periods are structured transparently to ensure predictable access and fair long-term usability across all owners.

    This creates a more stable and sustainable ownership experience compared to traditional second-home ownership.

    Design uden navn 43 | Global Homebase

    Operations Are Coordinated Locally

    Owning a property internationally only works when operations are handled professionally and consistently on the ground.

    Mallorca Homebase coordinates:

    • property setup
    • operational management
    • rentals
    • maintenance
    • owner coordination
    • local service partners
    • long-term asset usability

    This allows owners to focus on usage, lifestyle, and investment strategy instead of day-to-day administration.

    Design uden navn 54 | Global Homebase

    Designed for Long-Term Ownership

    Mallorca Homebase is designed around long-term usability and operational sustainability.

    Properties are selected and structured based on:

    • location quality
    • operational practicality
    • rental compatibility
    • ownership flexibility
    • long-term desirability

    The objective is not simply to divide ownership.

    The objective is to create better functioning second-home ownership structures designed for modern international living.

    Design uden navn 13 | Global Homebase

    Personal Usage, Rental Income — Or Both

    Some owners primarily use their Mallorca Homebase personally.

    Others use the property selectively while generating rental income during unused periods.

    The ownership structure can support:

    • private lifestyle usage
    • seasonal flexibility
    • income generation
    • family access
    • long-term holding strategies

    The model is designed around flexibility rather than one fixed ownership approach.

    Torben Aagaard

    Local Guidance Matters

    Mallorca property ownership involves more than acquiring real estate.

    It requires:

    • local coordination
    • operational management
    • trusted partners
    • ongoing support
    • structured ownership logic

    Mallorca Homebase combines local presence with international ownership structures designed around simplicity, transparency, and long-term usability.

    More Insights on Ownership in Mallorca

    Explore additional articles, owner perspectives, and insights focused on modern property ownership, operational simplicity, lifestyle flexibility, and long-term value creation in Mallorca.


    Design uden navn 40 | Global Homebase

    How Mallorca Homebase Ownership Is Structured


    A Smarter Way — to Own in Mallorca Mallorca has become one of Europe’s most attractive…
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    Los Hibiscus Family

    Peter and Joanna’s Mallorca Story: Passing Their Finca Los Hibiscus Forward


    A British family’s decision to create their Mallorca home at Los Hibiscus.For more than two…
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    WhatsApp Image 2026 02 17 at 22.46.05 e1771431094783 | Global Homebase

    Jarl and Susanne Friis-Mikkelsen Choose Co-Ownership in Palma


    A New Priority — Not a GoodbyeSince 2018, Jarl and Susanne Friis-Mikkelsen have had their…
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  • Try Before You Buy a Co-Ownership Home in Mallorca

    Try Before You Buy a Co-Ownership Home in Mallorca

    For many people, owning a home in Mallorca is a dream.

    But with property prices continuing to rise, buying an entire property has become difficult for many families. Co-ownership is changing that, making it possible to enjoy a second home on the island in a much more accessible way.

    At Global Homebase, we believe the best way to understand the concept is simple: experience it first.

    That’s why we offer Try Before You Buy stays in selected Global Homebase homes in Mallorca. Stay in the property, explore the neighbourhood, and experience the lifestyle before deciding whether co-ownership is right for you.

    During your stay you can:

    • experience the property as an owner would
    • explore the area and local lifestyle
    • understand how the co-ownership model works
    • speak with us about ownership opportunities

    And of course, if you later decide to become a co-owner of the property, the rental cost will naturally be deducted from your purchase.

    Right now you can try two beautiful homes in Mallorca:

    Fantastic Finca Experience

    Enjoy the peaceful countryside and authentic Mallorca lifestyle

    Portixol Penthouse – One of the hottest locations in Mallorca

    Walk to the sea, cafés and Palma in minutes

    Explore the stays here

    More properties will be added soon.

    Mallorca is not just a place to visit.

    For many people it becomes a second home.

    If you are curious about how co-ownership works, feel free to reach out to us directly.

    We live here ourselves and have known the island closely for many years.

    Team Homebase