1. Derecho Inmobiliario y cuestiones Fiscales


    SINGLE FAMILY DETACHED HOUSE: It is understood that a single family detached house refers to there being only one house per plot. However, after the preliminary procedure of the corresponding file, there is a possibility of the acceptance of certain cases in which there is more than one house per plot, when these cause similar circumstances. SEMI-DETACHED HOUSES: This is understood as a single family house that is attached to another in the same Plot subject to the system of division of units or when in different plot there are semi-detached houses attached to the dividing wall that separates them. Those not considered as detached are the individual dwellings that are within multi-family buildings or terraced houses subject to the system of division of units, and therefore it is forbidden to market tourist accommodation in these types of dwellings. The buildings that with to market ETV should have a maximum of six bedrooms and 12 beds, the provision of one bathroom for every three beds and the marketing for a period of time no longer than two months. Requirements for the request:

    1. DRIAT (Responsible declaration of the beginning of the tourist activity) correctly filled in.
    2. Accreditation of the person and the representation by any valid legal means.
    3. Descriptive report that must include:
      • Name, address, Group, category, if applicable, registration number.
      • Surface of the plot.
      • List of authorized accommodation units and/or requested, with the indication of the identification number of same, the location, the capacity and surfaces of the bedrooms, lounge, bathroom, terrace and kitchen.
      • Description of the building: number of buildings, location, identification and number of floors in each building.
      • Description of the common areas, with the location, surface and number of same: Entrance hall, reception, general hygienic services, general lounges, dining rooms and other outbuildings and installations (conference rooms, meeting rooms, games rooms, restaurants, swimming pools, Sports facilities, gym, sauna, parking, etc).
      • Sketch or plans of the building with all the information appearing in the report.
    4. Payment of stamp duties: X € per bed.
    5. Questionnaire self-evaluation ETV (Holiday tourist accommodation) duly filled in.
    6. Procedure of Entry in the general registry of firms, activities and tourist establishments in the Balearic Islands and in the “Insular de Mallorca”, of the tourist accommodation in dwellings that carry out their activity in the Island of Mallorca.
      • Nombre, dirección, grupo, categoría y, si procede, número de registro.
      • Method of beginning: Application of report or official report.
      • The presenting of the DRIAT eases the beginning of the activity.
      • The Law 30/1992 states, that in the case of there arising faults in the procedure of registry (DRIAT, descriptive report, etc.), there is a period of 10 days for these to be corrected.
      • According to the decree 13/2011 once the DRIAT is presented and for the verification of the details of the building to those declared and the tourist regulation, an inspection will be carried out. If it be found out any false details or any Essential incorrectness of the declared details, the activity will be suspended and the registration cancelled in the Tourist Registry of the activity.


    • According to article 50 of the Law 8/2012 it would be possible to marked accommodation of short periods, no longer than two months, when it cannot be shown that the contracting cannot be carried out in compliance with the law of urban, rural rentals or another special law.
    • According to article 51 of the Law 8/2012 and in order to help the accommodation, the rendering of the following tourist services either directly or indirectly, should be guarantee:
    • Regular Cleaning of the dwelling.
    • Bedding and towels.
    • General household items and replacement of all.
    • Upkeep of all the installations.
    • Service of attention to the public in working hours.
    • By law, according to article 52 of the Law 8/2012 it is possible that it would be compulsory that the dwellings that marked ETV could be subject to quality plans.
    Bufete Frau
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