This note is for bidders who do not live in Spain. It describes the usual course of an auction. It is not legal advice and it does not replace the official ficha. What counts is the particular auction, the Civil Procedure Act (Ley de Enjuiciamiento Civil) or the selling authority’s own rules, and the live record on subastas.boe.es.
Two different procedures
Judicial auctions (often “judicial en vía de apremio”) are enforcement sales run by a court. Administrative and tax auctions, including those of the Balearic tax agency, follow their own rules. Each detail page shows the Spanish procedure name (Tipo de subasta) and the selling authority, limited to the court or office name.
The deposit (Depósito)
In a judicial auction the deposit is generally five percent of the auction value (Valor subasta), article 669 of the Civil Procedure Act. Without it, a bid cannot be placed. Other auctions may set a different percentage. The amount shown on this site is the figure published on the public ficha.
Bidding needs Cl@ve or a certificate
Bids are placed only through the electronic portal. That requires Cl@ve or an electronic certificate. Foreign bidders almost always need a NIE and often someone who can act for them in Spain. LexJahnel can review the auction and, with a power of attorney, handle the bidding.
Encumbrances (Cargas)
The certificate of encumbrances (certificación de cargas) lists mortgages, attachments and other rights. Some are cancelled by the award; others survive, including certain preferential claims and community debts. The certificate itself sits on the portal and often requires a login. This site only links to the public ficha and repeats cargas text when it is visible without logging in and contains no personal data.
Possession (Posesión) and the main home
An award does not automatically give vacant possession. The property may be occupied. The debtor’s main home (Vivienda habitual) has extra protections, including rules on the minimum bid. Eviction can take a further court step.
Tax, especially ITP
Buying a second-hand property is usually charged to property-transfer tax (Impuesto sobre Transmisiones Patrimoniales, ITP) of the Balearic Islands, not VAT. The authority is the Agència Tributària de les Illes Balears (ATIB). The general scale is progressive: 8% up to €400,000, then 9% up to €600,000, 10% up to €1,000,000, 12% up to €2,000,000 and 13% above that. An average rate is then applied. Reduced rates and exemptions exist for a first main home and for some buyers; the value thresholds were raised in 2026 (€331,859.70 in Mallorca and Menorca, €378,211.68 in Ibiza and Formentera for access to certain reliefs). Notary, land-registry and sometimes stamp duty (AJD) come on top. The filing deadline is short. Whether this scale applies to a given auction has to be checked on the facts.
Timing and extensions
Start and end are on the ficha. The portal warns that the highest bid may be public and that a late bid can extend the end by up to 24 hours. An end time that has passed on this website does not mean the portal has already published the award. Where the general ficha shows a result without a login, it is repeated on “What you missed”.
LexJahnel helps foreign bidders with the deposit, Cl@ve, encumbrances, possession and tax. Write to Matthias Jahnel.