Sources & Methodology

Q: Methodology

1. Broad in-depth research: ~20 parallel research threads across all subject areas (purchase process, taxes, legality, ETV, inheritance law, nationality niches, banking, relocation, cars/everyday life, pitfalls). 2. Adversarial verification: Where sources (including law-firm websites) contradicted one another, two dedicated primary-source verification threads checked the disputed points against statutory text (BOE/BOIB), official bodies (ATIB/AEAT/DGT) and court rulings (CENDOJ/TC). 3. No guessing: Anything that could not be substantiated is flagged 🔴 unresolved (not invented). Many official servers (BOE, BOIB, ATIB, AEAT, DGT, CENDOJ, idealista, law-firm blogs) blocked automated full-text retrieval (HTTP 403). Values/identifiers were therefore cross-checked against several consistent sources that cite the respective primary text. The BOE/BOIB IDs and statute/ruling numbers are verified; individual article numbers should be read once against the consolidated full text for a legally watertight citation.

Q: Key primary sources (selection)

Building/land law & tourism General taxes / financing / tenancy law / okupas

Property Guys

*How this glossary came about, which sources we trust — and which points remain open.*

Methodology#

1. Broad in-depth research: ~20 parallel research threads across all subject areas (purchase process, taxes, legality, ETV, inheritance law, nationality niches, banking, relocation, cars/everyday life, pitfalls). 2. Adversarial verification: Where sources (including law-firm websites) contradicted one another, two dedicated primary-source verification threads checked the disputed points against statutory text (BOE/BOIB), official bodies (ATIB/AEAT/DGT) and court rulings (CENDOJ/TC). 3. No guessing: Anything that could not be substantiated is flagged 🔴 unresolved (not invented).

Confidence markers#

✅ substantiated — primary source (statute/official/ruling).
🟡 consolidated — several independent specialist sources in agreement.
🔴 unresolved — check the primary source before relying on it.

Technical limitation of the research#

Many official servers (BOE, BOIB, ATIB, AEAT, DGT, CENDOJ, idealista, law-firm blogs) blocked automated full-text retrieval (HTTP 403). Values/identifiers were therefore cross-checked against several consistent sources that cite the respective primary text. The BOE/BOIB IDs and statute/ruling numbers are verified; individual article numbers should be read once against the consolidated full text for a legally watertight citation.

Key primary sources (selection)#

Tax/civil law Balearics

DLeg 1/2014 IB (ITP/AJD): BOE-A-2014-6925 · DL 4/2023 · Ley 12/2023
Compilación DLeg 79/1990 IB (inheritance law/alou): BOIB-i-1990-90001 · Ley 7/2017 · Ley 8/2022
Ley 11/2021 (valor de referencia): BOE-A-2021-11473
Decreto-ley 4/2023 (ISD bonificación) · Ley 3/2024 (estate-agent register): BOE-A-2024-15575

Building/land law & tourism

Ley 12/2017 (LUIB) · Ley 1/1991 (LEN) · Ley 22/1988 (Costas) · Ley 38/1999 (LOE) + Ley 20/2015
Decreto 145/1997 (cédula) · Decreto-ley 3/2024 (legalización extraordinaria)
Ley 8/2012 / Ley 6/2017 (Turismo) · Decreto-ley 4/2025 (ETV)

General taxes / financing / tenancy law / okupas

RDLeg 2/2004 (Haciendas Locales, IBI/IVTM) · RDL 26/2021 (Plusvalía) · Ley 11/2021 (cash)
Ley 5/2019 (mortgages) · Ley 29/1994 (LAU) · Ley 12/2023 (Vivienda) · Ley Orgánica 1/2025 (okupas)

Nationalities/vehicle/relocation

Ley 8/1975 + RD 689/1978 (Military Permit) · Ley 31/1990 (Switzerland exception)
RD 920/2017 (ITV) · Ley 5/2025 (vehicle insurance) · RD 240/2007 (Certificado UE)

Case law → see Chapter 23.

✅ Clarified in the 2nd round#

AJD article: general rate 1.5 % = Art. 15, reduced 1.2 % = Art. 17, increased 2 % = Art. 17 bis.
Certificado UE: threshold 100 % IPREM ≈ €600/month (RD 240/2007); "€629/RD-ley 16/2025" was wrong.
ZBE Palma: active since 1.7.2025, 19 cameras, €200 (Ley 7/2021 + Ordenanza).
Calvià IBI 0.495 %; STS 635/2014 (vicios ocultos, instead of "35/2014"); Mapfre/Caser health-insurance reference values.
Limitation period for building offences: 8 years (Art. 191 LUIB), not 6; caducidad of proceedings 1 year.
legalización extraordinaria: prestación 10/12.5/15 % on PEM; ban on uso turístico entered in the property register.

✅ Clarified in the 3rd round#

Palma IBI 0.445 % (lowest big-city rate), Palma waste ~€209.72/year; Calvià IBI 0.495 %.
ITP familia numerosa = 2 % (limit €350,000); the 5 % applies to VPO.
cédula dimensions: ceiling heights 2.50 m / 2.20 m ✅, dwelling 36 m².
STS 538/2026 confirmed as the correct developer arras ruling (≠ STS 178/2026); Art. 196.2 a) LUIB

as the basis for non-prescription on rústico.

ETV: placa requirement (Anexo 1) ✅; IVA unchanged (exemption only lapses ~2028).

🔴 Still open (primary source/CENDOJ needed)#

IVTM final amounts Palma/Calvià + Calvià absolute waste amount (Ordenanza PDFs blocked by 403).
ECLI/ponente of STS 538/2026 & ROJ/ECLI of STSJ IB 326/2021 (Ponente Frigola Castillón

known; ROJ/ECLI open) — CENDOJ.

Exact article numbers in DLeg 1/2014 (familia numerosa Art. 10 vs. 12; VPO reduction).
retranqueos/heights on rústico; cédula "6 m² room" (only ≥ 1 room with 8 m² substantiated).
valor de referencia challenge: appraisal requirements (TS rec. 8442/2024 pending).

Publishing recommendation (SEO)#

Publish each chapter as its own page/URL (pillar page = this index), keep internal

linking in place.

Add DefinedTermSet and FAQPage Schema.org markup (FAQ blocks are prepared per chapter

Keep bilingual keywords (German + Spanish term) in H2/H3.
Link from listings specifically to individual terms (#anchor).

Closing note: This glossary is a living document. Content as of 2025/2026. Not legal/tax advice — in individual cases consult a lawyer + tax adviser + architect.