Notary and land registry costs

What do notary and land registry fees cost when buying property on Mallorca?

Neither item is negotiable; both follow two official state fee schedules: the Arancel – the official fixed fee tariff in Spain is called this – for notaries and the one for land registrars. What ends up on the invoice depends almost exclusively on the notarised value of the property, plus the number of sheets the deed comprises. The calculator above runs both tariffs for your purchase price; each line in the result can be expanded individually and traced back to the underlying regulation.

First, for context: notary and land registry together form the smallest block of purchase-related costs. The big item is the property transfer tax (ITP, Impuesto sobre Transmisiones Patrimoniales) or, for new-build properties, VAT plus stamp duty (AJD, Actos Jurídicos Documentados). For the tax there is the ITP calculator for the Balearics, and for the overall picture the calculator for the purchase-related costs on Mallorca.

How it's calculated

Both tariffs are built the same way: a fixed base fee for each deed or each registration with a value, plus a degressive scale that applies exclusively to the amount exceeding the first tier. Only the result of this scale – and nothing else – is subject to the statutory reductions, the rebajas. When purchasing a residential property there are two: 25% under Real Decreto-ley 6/1999, which explicitly names the purchase of a dwelling, and on top of that a further 5% under Real Decreto-ley 8/2010. For the land registry, an additional reduction of 5% under Real Decreto-ley 6/2000 applies in between the two. For undeveloped plots, commercial properties and individually acquired garages, only the last of the three applies – that's what the Residential property switch in the calculator is for. At the very end, the entire fee is subject to Spanish VAT (IVA, Impuesto sobre el Valor Añadido) at the current standard rate of 21%.

The formula for the notary is therefore: base fee of €90.15 plus the scaled amount on the excess, of which for a residential property 25% is deducted and from the remainder a further 5%; plus the sheets of the original deed (matriz – the original, which remains with the notary in the protocol) and the pages of the certified copy (copia autorizada), both without reduction; IVA applies to the total.

For the Land Registry (Registro de la Propiedad) the same pattern applies with its own figures: base fee of €24.04 plus tiered amount, capped at €2,181.67, only then the reductions: for a residential property 25%, from the remainder 5% and from the remaining amount 5%. Each reduction builds on the result of the previous one – the regulations state this literally, „a la cantidad que resulte una vez deducida la rebaja inicial". The order is not a mere technicality: the cap appears in the regulatory text before the reductions and limits their starting amount, not the other way round. Practical consequence – above a purchase price of around ten million euros, the registration fee no longer increases.

In addition, the Land Registry charges two small fixed amounts that carry no reduction, because they appear under other numbers of the tariff: the entry note (asiento de presentación – the registration of the submitted title, once per document) at €6.01 and the marginal note on the property's tax liability (nota de afección) at €3.01. The simple Land Registry extract (nota simple), which your lawyer obtains before the purchase, costs €3.01 per finca and is not part of the registration itself, but the usual preliminary information.

A note on scope: the calculator covers exactly what the two Aranceles regulate – notary and Land Registry. Taxes, lawyer, bank and the fee of the Gestoría (a Spanish administrative office that handles official errands, tax returns and registry filings on your behalf) appear on separate invoices. Also not included are the simple copies (copias simples) for the bank and utility providers; these follow their own, significantly lower rate.

Special cases that shift the amount

Acquisition in undivided shares (pro indiviso) makes the Land Registry more expensive

If two people buy together, without being married or living in a community of property, they acquire pro indiviso – by shares. The Land Registry then divides the total value among the shares and applies the scale to each share individually. Because the scale is degressive, twice the half costs noticeably more than once the whole; for a mid-range purchase price on Mallorca, that amounts to around forty percent more in Land Registry fees. The total is capped at 1% of the property's value. So set the number of purchasers correctly in the calculator.

Spouses under the statutory community property regime (gananciales – the Spanish community of acquisitions, in which acquisitions accrue to both jointly) are explicitly excluded: for them, the total value counts as the sole basis of assessment, and the number of purchasers is one. The notarial tariff doesn't recognise this rule anyway – there, the deed is always billed once, based on the total value.

Several fincas registrales in one deed

On Mallorca, a flat, parking space and storage room are often three separate Land Registry units (fincas registrales), even if they are purchased in a single escritura. The Land Registry records each one separately and calculates the fee for each based on its proportional value; the entry note, however, is only charged once, since it is tied to the title submitted, not to the number of registrations. The nota simple is likewise calculated per finca. The calculator assumes the standard case of a single finca – with several fincas, the Land Registry line is correspondingly higher.

"Por cara escrita" – the tariff counts pages, not sheets

The fee for the sheets of the original document arises, according to the wording of the tariff, per written page ("por cara escrita"), while the exemption threshold is counted in sheets: the first four sheets are free, and billing starts from the fifth. In practice, notarial stamped paper is written on both sides, so this calculator works on the basis of two pages per sheet – a disclosed assumption, not a rule. Anyone with the notary's fee statement (minuta) in hand can see the actual number there and enter it into the calculator. For the other sheet-based item, the certified copy, the unit really is the sheet, and a sheet that has been started counts in full.

Mortgage: second deed, second registration

If you finance the purchase through a Spanish bank, the mortgage is notarised in its own deed and registered as a separate charge in the Land Registry. This is a second, complete run through both tariffs based on the mortgage liability amount – and is not included in this calculator. Since the Spanish Mortgage Law of 2019, however, the bank bears the greater part of these costs.

Voluntary discount by the notary

Beyond the statutory reductions, a notary may grant a voluntary discount of up to ten percent; Art. 35.1 of the Real Decreto-ley 6/2000 explicitly permits this ("se podrá efectuar un descuento de hasta el 10 por 100"). Whether they do so is a matter of negotiation, which is why the figure isn't included in the calculator. The calculator shows the full tariff – an actual minuta may come in lower, but never higher.

Half tariff for VPO second transfers

For the second and any further transfer of buildings and flats classified as publicly subsidised housing (VPO, Vivienda de Protección Oficial), both the notarial and the registry tariff reduce the fee by half. On Mallorca this mainly affects properties in Palma. It is precisely in these reduced cases that the minimum registration amount of €24.04 becomes relevant at all; in a normal purchase it can never be undercut.

Above roughly six million there is no longer a tariff

From a value of €6,010,121.04 the notarial scale ends. For the portion above this, the Arancel no longer sets a rate – there the notary freely agrees their fee with the parties. The nuance is important: the amount itself is still fully tariffed, only the surplus is free. For very high purchase prices the calculator therefore states a tariff-bound minimum amount and shows the free portion separately. This does not apply to the Land Registry; there the maximum amount applies instead.

Assessment basis: verified value before the notarised price

Both Aranceles are calculated on the "officially verified value" and, if there is no such value, on the value stated by the parties in the deed. As a rule, this is therefore the notarised purchase price. If the official reference value of the Cadastre is higher and is used as the basis for taxation, the fee is also calculated on this higher value. Whether this affects you is clarified by the calculator for the Valor de referencia.

Deadlines and forms

The order after the notary appointment is fixed and not negotiable: first the tax, then the Land Registry. The certified copy of the Escritura is only accepted at the Registro de la Propiedad together with proof of the paid property transfer tax or stamp duty; without this proof it remains at the mere entry note, which does secure the deed for a limited time against intervening dispositions by others, but is not a registration.

Responsible for the tax in the Balearics is the ATIB (Agència Tributària de les Illes Balears – the Balearic tax administration). The self-assessment must be submitted within the statutory deadline after notarisation; the deadlines and forms are set out by the ITP calculator.

In practice, this entire process – tax form, payment, submission to the Land Registry, collection of the registered deed, re-registration with the Cadastre – is handled by the gestoría, often affiliated with the notary's office or with your law firm. Their fee is freely negotiable and is not included in either of the two Aranceles. Anyone who takes this path themselves saves the fee but bears the deadline risk: a late tax payment triggers surcharges, and as long as the Escritura is not registered, you are not shown externally as the owner.

Legal basis and status

• Real Decreto 1426/1989 – Fee schedule for notaries, in particular Anexo I Número 2.1 (value scale), Número 4 (copies) and Número 7 (sheets of the original document): www.boe.es
• Real Decreto 1427/1989 – Fee schedule for registrars of the Land Registry, in particular Anexo I Número 2.1 (registration) and Anexo II Norma Segunda (acquisition of a share): www.boe.es
• Real Decreto-ley 6/1999, Art. 2.Uno – Discount of 25% on notary and Land Registry fees for the purchase of residential properties, in force since 18 April 1999: www.boe.es
• Real Decreto-ley 6/2000, Art. 35 and 36 – further discount of 5% on the Land Registry fee and permission for a voluntary notarial reduction of up to ten per cent, in force since 25 June 2000: www.boe.es
• Instrucción of the DGRN of 22 May 2002 – order of calculation and rounding of the Aranceles: scale to six decimal places, then the discounts, and only the final amount to two: www.boe.es
• Real Decreto-ley 8/2010, Disposición adicional octava – the discount of 5% on notary and Land Registry fees, in force since 25 May 2010: www.boe.es
• Real Decreto 1612/2011 – revised version of the value scale for the Land Registry tariff and clarification on the application of the discount: www.boe.es
• Ley 37/1992, Art. 90 – standard rate of VAT applicable to notarial and registry services: www.boe.es
• Ley Hipotecaria (Mortgage Law/Land Registry Act), in particular Art. 3 and 4: www.boe.es
• Código Civil, Art. 1216 (public document) and Art. 1445 ff. (purchase contract): www.boe.es
• ATIB – Tax Administration of the Balearics: www.atib.es
• Registradores de España: www.registradores.org
• Consejo General del Notariado: www.notariado.org

The amounts of both Aranceles have remained unchanged in law since the euro conversion on 14 July 2002; Real Decreto 1612/2011 redrafted the relevant paragraphs without altering a single figure. The VAT rate has applied at its current level since 1 September 2012.

What does a Spanish notary do – and what doesn't he do?

The Spanish notary (Notario) is a state-appointed legal professional who publicly certifies legal transactions. He verifies the identity of both parties, reads out the deed, explains the key clauses and confirms that the document reflects the will of the parties. This makes him significantly different from a German notary – and this is the single most important point for buyers from German-speaking countries.

What the Spanish notary does:

• Notarisation of the Escritura Pública, the public deed of sale
• Verification of the identity of buyer and seller
• Reading out and explaining the purchase contract
• Obtaining an up-to-date land registry extract shortly before the signing appointment
• Calculation and withholding of the withholding tax for non-resident sellers (retención)

What the Spanish notary explicitly does not do:

• a comprehensive legal and construction-law review of the property
• a check for illegal extensions, unresolved encumbrances or planning violations
• representing the interests of either party

Note: Unlike in Germany, the Spanish notary does not handle "everything". He is indispensable for the land registry entry, but he is no substitute for an independent lawyer who examines the property legally beforehand.

The Escritura Pública: the central document

The Escritura Pública de Compraventa is the notarised deed of sale that officially records the transfer of ownership. Its legal basis is the Spanish Civil Code (Código Civil) and the Mortgage Law (Ley Hipotecaria). Without the escritura there is no land registry entry – and without a land registry entry you are not officially recognised as the owner.

The document usually contains:

• the full description of the property (location, area, cadastral data)
• the identification of buyer and seller, including their NIE numbers
• the agreed purchase price and the payment terms
• the declaration of freedom from encumbrances, or details of any existing charges
• the specification of the taxes due and who is liable for them
• the reference to the energy performance certificate (Certificado de Eficiencia Energética)

After signing, you first receive a simple copy (copia simple – an uncertified copy for use with the bank and official procedures). The original remains as the matriz in the notary's records. For registration in the land registry, the certified copy, the copia autorizada, is submitted.

The notary appointment process step by step

The notary appointment (firma) is the culmination of the purchase process – but not the starting point. All essential legal checks should be completed beforehand. The complete process is described in the guide to the purchase process on Mallorca.

1. Obtain NIE – without the Spanish foreigner identification number (Número de Identificación de Extranjero), no purchase contract can be notarised. Apply for it early.
2. Open a Spanish bank account – the purchase price is usually handed over at the notary appointment via cheque bancario, a certified cheque from a Spanish bank.
3. Legal pre-check by a lawyer – land registry extract, cadastral extract, building status, outstanding charges and community debts. How this works is explained under Checking the Spanish land registry.
4. Preliminary contract or option agreement – common is a contrato de arras or an opción de compra with a term of around three months and an option price of usually ten percent of the purchase price.
5. Choosing a notary – in Spain, the buyer generally chooses the notary, since they bear the costs.
6. Notary appointment – both parties or their authorised representatives attend, the deed is read aloud, any open questions are clarified, then it is signed.
7. Payment and handover of keys – upon signing, the cheque is handed over and possession is transferred.
8. Pay tax and arrange registration – in this order, within the statutory deadlines.

Attention: Do not pay the option price directly to the seller or estate agent before the legal situation of the property has been clarified. Many law firms explicitly recommend depositing it into a notary's escrow account.

Notary and lawyer: why you need both

This is the most important difference from the German purchase process: the Spanish notary does not protect you comprehensively. He does not check for illegal extensions, outstanding municipal charges, or the planning-law permissibility of the use – all of that is the task of your lawyer (abogado).

For legal support with a property purchase on Mallorca, around one percent of the purchase price is usually charged. Unlike the notary and land registry, this fee follows no fixed schedule and is freely negotiable.

Can I buy before a German notary?

Under certain conditions, yes. The Spanish Supreme Court (Tribunal Supremo) has confirmed at the highest judicial level that a German notarial deed can be recognised in Spain if it was properly drawn up, complies with German law, bears an apostille, and is submitted in a certified Spanish translation. The legal basis is found in Art. 3 and 4 of the Ley Hipotecaria as well as Art. 1216 of the Código Civil.

In practice, this route is considerably more complex and uncommon. Most buyers on Mallorca have the deed notarised locally – not least because sellers and Spanish banks are familiar with this process, which makes things move faster.

Power of attorney (poder notarial): buying without being present in person

If you cannot appear in person at the notary appointment, you issue a notarial power of attorney (poder notarial). This allows your lawyer or a trusted person to sign the escritura on your behalf. The power of attorney can be drawn up before a Spanish or a German notary; in the latter case, an apostille and a certified Spanish translation are again required.

Note: A general power of attorney (poder general) grants extensive powers. Make sure you understand exactly what it covers – and only grant it to people you trust completely.

Most common mistakes at the notary appointment on Mallorca

What happens after the notary appointment?

The appointment is not the end, but the beginning of your obligations as an owner in Spain. Immediately afterwards, the following is due:

• pay the tax on time – via the ATIB in the Balearic Islands
• arrange the Land Registry entry – with the copia autorizada and proof of payment
• transfer the utility contracts – electricity, water, telephone
• Take on community fee obligations – in the community of owners
• Check ongoing taxes – as a non-resident with property ownership, special obligations apply; more on this in the guide to Wealth tax in Spain
• Determine use – personal use, long-term or holiday letting have different tax and legal consequences; more on this under Letting on Mallorca

Checklist: notary appointment for property purchase in Spain

• NIE number applied for and received
• Spanish bank account opened
• lawyer commissioned for legal due diligence
• land registry extract (nota simple) checked
• cadastral extract and building status checked
• outstanding community debts checked
• energy performance certificate available
• option contract concluded with deadline and payment terms
• notary selected
• bank cheque from a Spanish bank prepared
• power of attorney issued, in case personal attendance is not possible
• notary and land registry costs calculated using the calculator above, taking into account the number of buyers and fincas
• after the appointment: pay tax by the deadline
• after the appointment: arrange land registry entry

Conclusion

Notary and land registry are, when buying a property on Mallorca the smallest of the big items – and the only one that follows a published fee schedule rather than negotiation. Anyone who feeds the calculator above with their own purchase price and the number of pages from the fee invoice (minuta) will have both amounts down to the cent before sitting at the notary's office. The rest of the purchase process stays as it is: first the lawyer, then the notary, and tax is the item that really carries weight.

Related calculators

• Purchase incidental costs on Mallorca – the overall picture of tax, notary, land registry and advice in one calculation
• ITP property transfer tax in the Balearics – the largest single item, with the progressive scale for 2026