ATIB is the Balearic Tax Agency, officially the Agència Tributària de les Illes Balears. If you buy property, receive a gift or deal with an inheritance connected to Mallorca or the other Balearic Islands, you may need to use its services.
For foreign property owners, the first question is often which authority to contact. Owning a home in Mallorca does not mean that every Spanish tax return goes to ATIB.
ATIB vs AEAT: which authority handles your tax?
ATIB has responsibilities for regional taxes, certain taxes devolved to the Balearic Islands and local revenues where functions have been delegated. AEAT is Spain’s national Tax Agency.
A resale property purchase in Mallorca may involve a Property Transfer Tax filing with ATIB. Personal Income Tax and Non-Resident Income Tax returns, however, are filed with AEAT.
The applicable tax rules and the authority receiving your return are separate questions. This matters particularly for cross-border inheritances and gifts.
Which taxes and procedures involve ATIB?
Property Transfer Tax and Stamp Duty
Property Transfer Tax and Stamp Duty (ITP and AJD) cover different transactions. Form 600 is commonly relevant when buying a resale home. New-build purchases have a different tax treatment involving VAT and, where applicable, Stamp Duty.
Check the correct tax category, taxable value, applicable rate and any qualifying relief before filing.
Inheritance and Gift Tax
ATIB handles Inheritance and Gift Tax where the Balearic authorities have jurisdiction. The location of the property alone does not settle that question.
Certain cases involving non-residents must be filed with AEAT, even where Balearic regional rules can apply. Tax residence, the circumstances of the inheritance and the assets involved need to be assessed first.
Wealth Tax and local revenues
Wealth Tax includes regional rules, but Form 714 is filed electronically through AEAT. Balearic tax provisions should not be confused with the filing channel.
For local taxes or charges, check whether the municipality has delegated relevant functions to ATIB.
How to access the ATIB online office
Start from the official ATIB electronic office and select the relevant procedure. Available services include tax filings, case information, receipts and notifications, depending on the procedure.
Identification requirements vary. ATIB’s Form 600 case-management service lists digital certificates, DNIe and Cl@ve, and may also require portal user registration.
Before starting, prepare:
- Your NIF or NIE and the details of other parties involved.
- The deed, contract or supporting transaction documents.
- Evidence for any tax relief you intend to claim.
- Accepted electronic identification or the necessary authority for your advisor to act.
Check that both payment and filing have been completed, and retain the relevant receipts.
Filing deadlines to check
ATIB generally gives one month from the date of the transaction or contract for ITP and AJD. For inheritances, the general deadline is six months from death. An extension can be requested within the first five months, subject to the applicable conditions and interest.
Gift deadlines should be checked separately. Always confirm the relevant authority, starting date and deadline calculation for your particular case.
Why a generic tax calculator may be misleading
The final liability can depend on the taxable value, family relationship, residence, transaction date and eligibility for relief. A calculator using general assumptions may miss important details.
A substantial tax reduction does not necessarily remove the obligation to file. Review the calculation, evidence and formal requirements together.
ATIB filing checklist
- Confirm the tax and whether ATIB, AEAT or the municipality is responsible.
- Identify the relevant date and filing deadline.
- Gather documents and check eligibility for relief.
- Test electronic access or arrange suitable representation.
- Keep filing and payment receipts.
- Monitor subsequent notifications and requests.
Frequently asked questions about ATIB
Does ATIB handle Spanish Personal Income Tax?
Personal Income Tax returns are filed with AEAT. Regional involvement in the tax does not change the filing channel.
Can I use ATIB services while abroad?
Many procedures are available electronically. Check identification, supporting documents and representation requirements for the specific service.
Does every Mallorca property inheritance go to ATIB?
No. Certain non-resident cases fall under AEAT. Jurisdiction and applicable tax rules must be checked separately.
What happens if I file late?
The outcome depends on the circumstances, including whether tax is due and whether the authority has already contacted you. Surcharges, interest or penalties may apply.
Need help with tax procedures in Mallorca?
At Montis Mas & Co., we help foreign clients identify their obligations and handle property transfers, inheritances and other tax procedures. We review the competent authority and the relief that may apply to each transaction.
Contact our team to discuss your circumstances.
This article provides general information and does not replace individual legal or tax advice.
