What applies in Es Castell 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.
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.
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
Source: boe.es, Decreto Legislativo 1/2014 de las Illes Balears, arts. 15 y 17 bis · updated on 16 October 2026
tributarán, además de por la cuota fija prevista en el artículo 31.1 de dicha norma, al tipo de gravamen del 1,5%.Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Source: boe.es, Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), art. 10.a · updated on 16 October 2026
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:Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.
Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
IBI tipo de gravamen urbana: 0,70000 %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.
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
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.Municipal tax on sale, on the increase in value of the land under the property.
Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
IIVTNU tipo de gravamen inferior a 1 año: 22,00 %Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.
The same questions for every municipality, so you can compare them. Choose a question to see every municipality.
| Question | In Es Castell |
|---|---|
| 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? | 0.7% 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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