Moving to the Balearic Islands for Influencers: Mallorca, Ibiza and Spanish Tax Liability
Mallorca and Ibiza are both a place of longing and a production setting for many creators. For tax purposes, however, the Balearic Islands are considered normal Spanish territory, without special regimes as in the Canary Islands.
- Spanish income tax with regional share
- Beckham regime for newcomers
- Real estate, wealth tax and departure rules
Balearic Islands as a destination for Creator
Anyone who lives in the Balearic Islands is subject to unlimited tax liability in Spain. The progressive income tax applies, the regional share of which is determined by the autonomous community. There is no special economic zone like in the Canary Islands, the regular Spanish VAT applies. In addition, depending on the assets, there are wealth taxes and reporting obligations for foreign assets.
The Beckham regime can be interesting if the requirements are met. For many creators, however, the Balearic Islands are above all a lifestyle decision: the tax level is comparable to Germany and partly higher. Mallorca is often used as a second home, with its own consequences. There is a double taxation agreement with Germany. The information on foreign law gives a general overview, as of November 2026. For the implementation, we work together with partner law firms on site.
For whom this is eligible
- Creator who are looking for quality of life and closeness to Germany.
- Creator with holiday property who want to clarify their status.
- Newcomers who can use the Beckham regime.
Tax and legal key points
Main residence or holiday property
A holiday property on Mallorca establishes a limited tax liability in Spain with taxation of the value in use or rental income. A real departure presupposes that the center of life is moved to Spain.
Rental and Production
Anyone who rents their finca for shootings or runs a holiday rental needs licenses and has to pay tax on the income in Spain.
German side
Move tax and residency task. Because Spain is not a low-tax country, the extended limited tax liability is usually not an issue.
Practical examples: typical scenarios
We regularly meet the following scenarios in the consultation. They are anonymized and simplified and show how such cases are typically classified. They do not describe any specific mandates and do not promise a specific result.
Finca as a content studio
Situation: An interior creator produces in her finca in Mallorca and rents it out to brands for shootings.
Legal assessment: The rental is taxable in Spain and may be subject to license.
Our approach: We check the approval situation and taxation with a partner office.
Move with Beckham regime
Situation: A creator takes a job at a Spanish agency and moves to Palma.
Legal assessment: The Beckham regime may be applicable if the conditions are met.
Our approach: We coordinate the application and regulate the German side.
Double residence
Situation: A couple lives in Ibiza in the summer and in Hamburg in winter.
Legal assessment: Both states can assume unlimited tax liability. The agreement decides.
Our approach: We document the center of life and avoid double taxation.
That’s how we go
- 1
Initial Analysis
We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.
- 2
Destination Country Comparison
We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.
- 3
Move plan
You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.
- 4
Implementation and aftercare
We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.
Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.
Common mistakes to avoid
- Confuse the Balearic Islands with the Canary Islands.
- Operate holiday rental without a license.
- Overlook Spanish reporting obligations for foreign assets.
Frequently asked questions about moving to the Balearic Islands
Are there tax advantages on Mallorca?
No special. Spanish tax law applies without a special zone.
Can I live in Mallorca and pay taxes in Germany?
That depends on where your life is. There is no right to vote.
What is the Beckham regime?
A special regime for newcomers with a flat rate of 24 percent on income up to 600,000 euros for six years, under certain conditions.
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