Digitalisation in Ibiza is progressing rapidly, and it is making the work of international lawyers much easier. An amendment to Spanish law that was passed in May 2023 (Ley 11/2023) brings significant changes in the areas of commercial and company law. Particularly noteworthy is the authorization since November 2023, to sign some notarized transactions via video conference.

Apartments are generally not allowed to be used for holiday rentals in Ibiza - a restriction that some landlords deliberately ignore. Some people claim that this ban on holiday lets can be avoided by using a seasonal rental agreement with a term of more than one month. Is this statement true, and what exactly are the differences between a seasonal rental and a holiday rental?

As reported in the media this summer, the new government in the Balearic Islands has implemented one of its electoral promises by adopting changes to the inheritance tax. The legislative decree of 18 July 2023, states that inheritance by close relatives, i.e. children, spouses and parents, is now subject to a 100% tax reduction.