Moving to Mallorca: Registration and Taxes

The four administrative steps at a glance

NIE: the number for everything

Nothing works in Spain without the foreigner identification number — no property purchase, no bank account, no utility contract. How to apply, which documents you need and what it costs is covered in our dedicated guide on getting a NIE number.

Registro: the green residency certificate

EU citizens need no visa, but staying beyond three months requires entry in the central foreigners’ register (Certificado de registro de ciudadano de la Unión, the “green card”; legal basis Real Decreto 240/2007). The condition is that you either work in Spain or can show sufficient means plus health insurance for yourself and your family. You apply with an appointment at the foreigners’ office; after five years of continuous residence you can request the permanent residence certificate. Non-EU citizens — including UK nationals — need a visa or residence permit under the general immigration rules instead.

Empadronamiento: registering with the town hall

The empadronamiento is your entry in the municipal register of residents (padrón municipal, governed by Ley 7/1985) — for Paguera and the southwest that usually means the town hall of Calvià. The “volante de empadronamiento” is your everyday proof of address: schools, the health centre, vehicle re-registration and many procedures ask for it. As a rule you need your rental contract or title deed and your ID.

Taxes: the 183-day rule

Anyone spending more than 183 days in Spain in a calendar year — or whose centre of economic interests lies here — counts as tax-resident in Spain (Art. 9 of Ley 35/2006) and pays Spanish tax on worldwide income. Sporadic absences count towards the total unless tax residency in another country is proven. Double-taxation treaties between Spain and your home country determine which state taxes which income. For the transition year, pensions or rental income we recommend tax advice in both countries — this guide does not replace it.

Frequently asked questions

How long can I stay in Mallorca without registering?

As an EU citizen, three months without formalities. If you stay longer or move your residence here, you must be entered in the foreigners’ register (Real Decreto 240/2007) — the green registro certificate is your proof.

When do I become tax-resident in Spain?

Once you spend more than 183 days in Spain in a calendar year, or your centre of vital and economic interests is here (Art. 9 Ley 35/2006). You then pay Spanish tax on your worldwide income; the double-taxation treaty with your home country prevents the same income being taxed twice.

Do I need the NIE before moving?

It is not a precondition for the move itself, but for almost everything after it — from the purchase deed to a bank account. The practical route is to apply in parallel with your property search; our NIE guide describes the options.