2 rules of its own

Property rules in Mancor de la Vall

What applies in Mancor de la Vall to buying, letting and splitting a property? The national rules and the municipality's own rules, with the source and the date. We assume a property you do not live in yourself.

What applies in Mancor de la Vall

By topic. The rules of the municipality and the region are shown in full, the national ones in short. A short rule links to the full text and its source.

Buying

Actos Jurídicos Documentados (AJD)

Region Illes Balears

Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.

Up to €1,000,000
1.5% of the purchase price
From €1,000,000
2% of the purchase price

Source: boe.es, Decreto Legislativo 1/2014 de las Illes Balears, arts. 15 y 17 bis · updated on 16 October 2026

Quote from the source
tributarán, además de por la cuota fija prevista en el artículo 31.1 de dicha norma, al tipo de gravamen del 1,5%.

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Illes Balears

Tax the buyer pays on the purchase price of an existing home. The region sets the rate.

Up to €400,000
8% of the purchase price
Up to €600,000, on the part above €400,000
9% of the purchase price
Up to €1,000,000, on the part above €600,000
10% of the purchase price
Up to €2,000,000, on the part above €1,000,000
12% of the purchase price
On the part above €2,000,000
13% of the purchase price

Source: boe.es, Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), art. 10.a · updated on 16 October 2026

Quote from the source
Como regla general, el tipo medio que resulte de aplicar la siguiente tarifa en función del valor real o declarado –si éste último es superior al real– del bien inmueble objeto de transmisión o de constitución o cesión del derecho real:

Owning

Impuesto sobre Bienes Inmuebles (IBI)

Municipality of Mancor de la Vall

Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.

Urban property
0.55% of the valor catastral

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
IBI tipo de gravamen urbana: 0,55000 %

Short-term rental

Licencia de vivienda turística

Region Illes Balears

If you let a home to tourists, you register it with the region. A municipality can limit new registrations or stop them for a while; what is already registered usually stays valid.

In an apartment building
Ban, everywhere

Source: boe.es, Decreto-ley 4/2025, DA 2.ª (redacción Ley 4/2026, DF 22.ª) · valid from 16 April 2025 · updated on 16 October 2026

Quote from the source
A partir de la entrada en vigor de esta norma, no se permite en todo el ámbito de las Illes Balears la presentación de nuevas declaraciones responsables de inicio de actividad relativas a viviendas sometidas al régimen de propiedad horizontal, excepto las tipologías de viviendas adosadas, de viviendas emparejadas y de viviendas unifamiliares aisladas cuando estas últimas compartan parcela con otras edificaciones.

Selling

Plusvalía municipal (IIVTNU)

Municipality of Mancor de la Vall

Municipal tax on sale, on the increase in value of the land under the property.

Held up to 0 years
14% of the gain
Held 1 year or more, held up to 1 year
3% of the gain
Held 2 years or more, held up to 2 years
5% of the gain
Held 3 years or more, held up to 3 years
7% of the gain
Held 4 years or more, held up to 4 years
9% of the gain
Held 5 years or more, held up to 5 years
12% of the gain
Held 6 years or more, held up to 6 years
13% of the gain
Held 7 years or more, held up to 7 years
14% of the gain
Held 8 years or more, held up to 8 years
20% of the gain
Held 9 years or more, held up to 16 years
22% of the gain
Held 17 years or more, held up to 17 years
20% of the gain
Held 18 years or more, held up to 18 years
16% of the gain
Held 19 years or more, held up to 19 years
15% of the gain
Held 20 years or more
13% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
IIVTNU tipo de gravamen inferior a 1 año: 14,00 %
  • Ganancia patrimonial de no residentes (IRNR)National
    • Rate: 19% of the gain
    • Paid by the buyer: 3% of the purchase price
    Full rule and source
  • Ganancia patrimonial (IRPF)National
    • On a gain up to €6,000: 19% of the gain
    • On a gain from €6,000, on a gain up to €50,000: 21% of the gain
    • On a gain from €50,000, on a gain up to €200,000: 23% of the gain
    • On a gain from €200,000, on a gain up to €300,000: 27% of the gain
    • On a gain from €300,000: 30% of the gain
    Full rule and source

What we read for Mancor de la Vall

Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.

  • Impuesto sobre Bienes Inmuebles (IBI)Shown above.
  • Impuesto turísticoNot researched yet.
  • Licencia de vivienda turísticaApplies through Illes Balears; shown above.
  • Zona de mercado residencial tensionadoNot researched yet.
  • Plusvalía municipal (IIVTNU)Shown above.

The fixed questions for Mancor de la Vall

The same questions for every municipality, so you can compare them. Choose a question to see every municipality.

QuestionIn Mancor de la Vall
May you let short term?Not for every kind of home
How much tourist tax do you pay per night?Not researched
Is the level of the rent regulated?Not researched
How much ITP do you pay?8% of the purchase price
How much tax do you pay on a new-build home?11.5% of the purchase price
What is the IBI rate?0.55% of the valor catastral
Do you pay tax on the gain when you sell?Resident 19%, non-resident 19%, withheld 3%

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 16 October 2026.

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