New rural land law in Mallorca: extraordinary legalisation procedure for existing buildings, structures, installations and uses on rural land
The current extraordinary legalisation regime is set out in the seventh additional provision of Law 7/2024, as amended. Applying it requires checking the property’s circumstances and the requirements of the municipal procedure.
1. What can be legalised under the new rural land law in Mallorca?
The law considers whether measures to restore planning legality can still be required when the application is submitted. The three-year period runs from publication of the island council’s implementation agreement.
Special cases:
For land covered by Law 1/1991 on natural spaces and the planning regime for areas of special protection in the Balearic Islands, the land classification, age and applicable rules must be examined. A single date cannot simply be applied to every property.
2. Uses or changes of use
Uses or changes of use linked to buildings, structures or installations involving an infringement may be legalised when action to restore planning legality in respect of the irregular use has become time-barred.
Rules on limitation periods:
- The date when the irregular use was established and when it ended must be evidenced in the application file.
- The local council must assess the limitation period under the applicable legislation and its transitional rules.
3. Starting the procedure
The interested party must start the procedure by applying to the relevant local council for an extraordinary legalisation licence. The application must be accompanied by a technical legalisation project incorporating the appropriate environmental measures.
4. Fees and costs under the new rural land law in Mallorca
Extraordinary legalisation is subject to the same fees and taxes as new buildings, structures or installations. The financial levy is set in the decision granting legalisation and is calculated on the material construction cost of the building, structure or installation being legalised.
Payment percentages:
- 10% if legalisation is requested during the first year in which the procedure is available.
- 12.5% if requested during the second year.
- 15% if requested during the third year.
For uses or changes of use linked to buildings, structures or installations, the percentages apply to the material construction cost, provided that the building, structure or installation is not also being legalised under this provision.
5. Reductions in the financial levy
The reduction applies to the financial levy for legalisation, not to the IRPF tax bill. It is determined using the average total taxable base over the last four tax years:
- 50% reduction where that average does not exceed €33,000 for individual taxation or €52,800 for joint taxation.
- 25% reduction where that average does not exceed €52,800 for individual taxation or €84,480 for joint taxation.
6. Exceptions to the extraordinary procedure
The extraordinary procedure does not apply to buildings, structures or installations:
- Subject to compulsory purchase, compulsory transfer free of charge or demolition under the current development plan.
- Located on public land, in road protection zones or within easement areas under coastal legislation.
- Involving activities that require the acquisition of places, quotas or other limited public rights.
This procedure does not require the declaration of general interest under Article 26.1 of Law 6/1997, as provided in Additional Provision Seven.6 of Law 7/2024.
7. Sector-specific reports and authorisations
The application file only needs to include the sector-specific reports or authorisations required by national or European legislation for the ordinary legalisation of unlawful acts and uses. No other reports or authorisations are required under regional or local legislation.
8. Time limit for a decision
The law provides six months for a decision, with rejection by administrative silence if no decision is issued. The restriction on tourist stays must be recorded in the Land Registry where applicable, taking account of the transitional exception for activities legally authorised before 29 May 2024 whose authorisation remains valid.
9. Responsible declaration
Once the extraordinary legalisation licence has been granted and the changes to the activity project have been carried out, a responsible declaration must be submitted with the relevant additional documentation, as established in Articles 42 and 43 of Law 7/2013.
Conclusion
This new rural land law in Mallorca offers a unique opportunity to regularise homes on rural land that might otherwise face legal problems. The procedure provides a clear, specific framework for ensuring that properties comply with current regulations, offering security and stability for both owners and municipal authorities.
If you have any questions about the extraordinary legalisation process or need advice on your property, please do not hesitate to contact us. We are here to help you navigate the procedure and ensure that your property complies with all current regulations.
If you are considering an application, supplement this overview with How to legalise a rural property in Mallorca and Planning infringement certificates for rural properties.
