22 · The Authorities Map & Spanish Abbreviations at a Glance
*When you buy property on Mallorca, you constantly run into Spanish and Catalan abbreviations — and into authorities that have no equivalent back home. This chapter sorts out, for you, who is responsible for what and what each of those acronyms actually stands for.*
Who Wears Which Hat? — Authorities & Institutions#
Unlike at home, responsibility on Mallorca is spread across several layers: the state, the region (the Balearics), the island, and the municipality. Knowing which body decides what before you buy saves you a great deal of running around later — and spares you costly misunderstandings, for instance when a permit turns out to depend on a different authority than you assumed.
| Body | Function |
|---|---|
ATIB (Agència Tributària de les Illes Balears) | Balearic tax office — ITP, AJD, ISD |
AEAT (Agencia Estatal de Administración Tributaria) | national tax office — IRNR, IVA, NIE, the 3 % retención (withholding) |
| Dirección General del Catastro | land registry / cadastre (referencia catastral, valor catastral/de referencia) |
| Registro de la Propiedad / Colegio de Registradores | property register (title register) |
| Consejo Notariado / Colegio Notarial de Baleares | notariate |
| Consell de Mallorca | island council — spatial planning (PIAT/PTI), tourism/ETV, legalisation |
| Govern de les Illes Balears (CAIB) | regional government — LUIB, LEN, decrees |
| Ayuntamiento | municipality — building licences, IBI, Plusvalía, PGOU |
| ABAQUA / Direcció General de Recursos Hídrics | water/wastewater, well permits |
| Demarcación de Costas | coastal public domain (DPMT), deslinde (boundary demarcation), concessions |
DGT (Dirección General de Tráfico) | vehicles / driving licences |
| BOIB / BOE | Official Gazette of the Balearics / State Official Gazette |
What you should watch out for as a buyer: Taxes are split between two tax offices. The regional ATIB collects ITP, AJD and ISD on the purchase; the national AEAT is your point of contact for IRNR, IVA, the NIE and the 3 % retención. If the property you have your eye on sits near the coast or is intended for holiday rental, two further players quickly enter the picture: the Demarcación de Costas on anything to do with coastal public domain (DPMT, deslinde) and the Consell de Mallorca on spatial planning, tourism/ETV and legalisation. This is precisely where the risks arise that you want resolved before you sit down at the notary.
The ABC of Spanish Abbreviations (A–Z)#
Sales particulars, notarial deeds and land-registry extracts are riddled with abbreviations. The overview below is your reference work — from the highest level of nature protection down to social housing. The tax abbreviations marked in bold (ITP, IVA, AJD, IBI …) are the ones that ultimately hit your budget.
| Abbreviation | Full term | Context |
|---|---|---|
| AANP | Àrea Natural d'Alt Nivell de Protecció | highest level of nature protection |
| AEAT | Agencia Estatal de Administración Tributaria | national tax office |
| AFO | Asimilado a Fuera de Ordenación | Andalusia (≠ Balearics, → Ch. 09) |
| AJD | (Impuesto sobre) Actos Jurídicos Documentados | stamp duty (new-build), Balearics 1.5 % |
| ANEI / ARIP / ANIT | protected nature / landscape zones | Ley 1/1991 (LEN) |
| API | Agente de la Propiedad Inmobiliaria | estate agent |
| ATIB | Agència Tributària de les Illes Balears | Balearic tax office |
| BIC | Bien de Interés Cultural | heritage / listed-building protection |
| BOE / BOIB | State Official Gazette / Official Gazette of the Balearics | law |
| CEE | Certificado de Eficiencia Energética | energy performance certificate |
| DPMT | Dominio Público Marítimo-Terrestre | coastal public domain |
| ETV | Estancia Turística en Vivienda | holiday-rental licence |
| GEBI | Gravamen Especial sobre Bienes Inmuebles | 3 % for tax-haven companies |
| IBI | Impuesto sobre Bienes Inmuebles | property tax |
| IEDMT | Impuesto Especial sobre Determinados Medios de Transporte | vehicle registration tax |
| IIVTNU | Impuesto sobre el Incremento del Valor de los Terrenos … | "Plusvalía municipal" |
| IRNR | Impuesto sobre la Renta de no Residentes | non-resident income tax (19/24 %) |
| IRPF | Impuesto sobre la Renta de las Personas Físicas | income tax (residents) |
| ISD | Impuesto sobre Sucesiones y Donaciones | inheritance / gift tax |
| ITP | Impuesto sobre Transmisiones Patrimoniales | transfer tax (resale) |
| ITS | Impuesto de Turismo Sostenible | "Ecotasa" (eco-tax) |
| ITV | Inspección Técnica de Vehículos | Spanish vehicle roadworthiness test |
| IVA | Impuesto sobre el Valor Añadido | VAT (new-build 10 %) |
| IVTM | Impuesto sobre Vehículos de Tracción Mecánica | municipal vehicle tax |
| ITSGF | Impuesto Temporal de Solidaridad de las Grandes Fortunas | solidarity tax on large fortunes |
| LAU | Ley de Arrendamientos Urbanos | tenancy law |
| LEN | Llei d'Espais Naturals (Ley 1/1991) | nature protection, Balearics |
| LOE | Ley de Ordenación de la Edificación (38/1999) | building regulation / warranties |
| LPH | Ley de Propiedad Horizontal (49/1960) | commonhold / condominium law |
| LUIB | Ley de Urbanismo de les Illes Balears (12/2017) | planning / spatial-planning law |
| NIE / NIF / TIE | identity / tax / residence numbers | → Ch. 19 |
| PGOU | Plan General de Ordenación Urbana | municipal land-use plan |
| PIAT | Plan de Intervención en Ámbitos Turísticos | tourism regulation (ETV) |
| VPO / VPP | Vivienda de Protección Oficial/Pública | social housing |
| ZEC / ZEPA / LIC | Natura 2000 protected areas | EU environmental law |
A word on context: Not every abbreviation you come across on a Spanish property site actually applies to Mallorca. The AFO procedure, for example, comes from Andalusia and has nothing to do with the Balearics — you'll find the detail in Chapter 09. Conversely, terms such as ANEI / ARIP / ANIT (protected zones under Ley 1/1991 / LEN) or the AANP protection level are genuine Balearic matters that can determine whether a plot may be built on at all. If one of these abbreviations turns up in the land register or the land-use plan, it pays to look closely before you commit.
Sources (selection)#
- ATIB, AEAT, Consell de Mallorca, CAIB, DGT, Catastro · BOE/BOIB legal texts (see individual chapters)