Derecho Inmobiliario y cuestiones Fiscales


Concerning the age of the buildings of rural tourism accommodation the Law 8/2012, Tourism of the Balearic Islands stipulates:


Building of tourist accommodation, formed prior to the 1st January 1940, located on rural land and with a minimum surface of 49.000 square meters, dependent on the activity.


Building of tourist accommodation constructed prior to the 1st January 1960, located on rural land, with a minimum surface of 21.000 square meters for farming, livestock and forestry use. Requirements:

  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 and, 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 surface of the bedrooms, lounge, bathroom, terrace and kitchen.
    • Description of the building: number of the buildings, location, identification and number of floors of each building.
    • Description of the common areas, with the location, surface and number of same: Entrance hall, reception, general cloakrooms, general lounges, dining rooms and other outbuildings and installations (conference rooms, meeting rooms, games room, restaurants, swimming pools, Sports facilities, gym, sauna, parkings, etc.)
    • Sketch or plans of the building with all the information appearing in the report.
  4. Payment of stamp duties: X € per bed.
  5. Proceedure of entry in the general registry of firms, activities and tourist buildings of the Balearic Islands and in the Insular de Mallorca, of the tourist accommodation in dwellings that carry out their activity on the island of Mallorca.
    • Method of beginning: Application of report or official report.
    • The presentation of the DRIAT autorizes the beginning of the activity
    • The Law 30/1992 states, that in the case of there arising faults in the proceedure of registry (DRIAT, descriptive report, etc.), there is a period of 10 days for these to be corrected.
    • According to 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 Essentials incorrectness of the declared details the activity will be suspended and the registration cancelled in the Tourist Registry of the activity.
    • According to Law 8/2012 the outhouses built prior to the coming into effect of the mentioned Law of the 22nd July 2012, can be for any use, including that of accommodation. Reforms and extensions are also permitted in these buildings, as long as they comply to the established details in town and country planning.
    • The works foreseen in the previous paragraph will be exempt from the limit of maximum construction volume stipulated in the article 28.4 of the Law 6/1997, of Rural Land.
    • The rural Hotels newly set up will be subject to the assessment of environmental impact as per attachment II of the Law 11/2006 (group 7h) and to theDeclaration of general interestgranted by the corresponding Island Government (Consell Insular) as per article 44.4 of the Law 8/2012.
    • It is possible to register buildings with elements, constructions or classified protected buildings with a prior favourable report directly from the Tourist Department or Island or Council Administration competent in Patrimony, as per article 44.5 of the Law 8/2012.
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