Ibiza’s new amnesty law
Ibiza’s Amnesty Law
for Illegal Buildings: 2026 Update
Decree-Law 3/2024 created a three-year window to legalise unauthorised rural constructions in Ibiza. Here is what has changed since we first reported on it, what the real-world numbers look like, and why time is now running short.
What the law is — and what it isn’t
When Decree-Law 3/2024 came into force in May 2024, many owners of rural properties in Ibiza saw it as a long-awaited solution to a problem that had persisted for decades: buildings, extensions, swimming pools and outbuildings constructed without permits, technically illegal but also protected from demolition because the statute of limitations had passed.
The decree opened a three-year window — until May 2027 — to bring these structures into legal compliance. But it is important to be clear: this is not a blanket amnesty. It is a structured legalisation pathway with strict eligibility criteria, significant costs, and one major limitation that many owners are not aware of.
“Once legalised under this decree, a property can never be used for tourist rental — and this restriction must be expressly noted in the land registry. For investors focused on holiday rental income, this is a critical consideration.”
Does your property qualify?
Eligibility depends on the land classification and the date the infraction occurred. The law covers three categories of rural land:
| Land type | Cut-off date | Notes |
|---|---|---|
| Common rustic land (suelo rústico común) | Before 28 June 2016 | Broadest coverage — pools, annexes, extensions included |
| Protected rustic land (suelo rústico protegido) | Before 25 May 2014 | Stricter conditions apply |
| ANEI nature conservation zones | Before 10 March 1991 | Very limited eligibility |
Properties in urban zones (suelo urbano) are not covered. Agrotourism establishments, rural hotels, and constructions in public domain areas are also excluded. The construction must be at least 8 years old and not currently subject to active disciplinary or demolition proceedings.
What legalisation actually costs
The financial penalty — referred to in the decree as a “monetary contribution” — is calculated as a percentage of the value of the structures being legalised, and increases each year:
| Year | Period | Penalty | Income discount available? |
|---|---|---|---|
| Year 1 | May 2024 – May 2025 | 10% of legalised value | Yes — 50% discount below €33,000 income |
| Year 2 | May 2025 – May 2026 | 12.5% of legalised value | Yes — 25% discount up to €52,800 income |
| Year 3 | May 2026 – May 2027 | 15% of legalised value | Yes — reduced discounts apply |
On top of the penalty, owners must pay standard construction taxes and fees as if the structures were new, and commission a full architectural project focused on environmental quality compliance. For a rural villa with significant illegal square meterage, total costs can be substantial.
The honest picture: slow progress, urgent deadline
Here is what the numbers look like on the ground. Across all five municipalities of Ibiza, approximately 233 applications were submitted under the decree. As of late 2025, only one file had been formally approved. The municipalities of Sant Joan and Ibiza Town had zero approvals, while Sant Antoni, Sant Josep and Santa Eulària were still processing their queues.
There are two key reasons for the slow pace. First, municipal technical teams are under significant pressure — the volume of applications exceeded expectations and resources have not been scaled up to match. Second, the process itself is genuinely complex: each application requires an architect’s technical project, environmental compliance measures, and full documentation of the construction history.
“If the administration does not respond within six months, the application is considered approved by positive silence — unless there are specific grounds for inadmissibility. This creates an important strategic consideration for applicants.”
The practical implication: if you are considering applying, do not wait until 2027. The administrative backlog means that even a well-prepared application submitted in early 2027 may face delays that push it past the deadline. Starting now gives you the best chance of a successful outcome — and locks in the current year’s lower penalty rate.
The one thing many owners miss
This is the single most important limitation of the amnesty law — and it is one that catches many owners by surprise. Any property legalised under Decree-Law 3/2024 is permanently and expressly prohibited from obtaining a tourist rental licence. This restriction must be registered in the land registry and runs with the property, not just the current owner.
For owners who want to legalise their rural finca primarily to sell it at full market value, this is manageable — buyers purchasing for personal use are not affected. But for anyone whose investment case depended on future rental income, this restriction fundamentally changes the calculation.
Combined with the existing moratorium on new tourist rental licences across the Balearics, this means that legal rental income from rural properties in Ibiza is becoming increasingly rare — and existing licensed properties are commanding a significant premium.
What this means when purchasing a rural property
If you are buying a rural property in Ibiza, the amnesty law adds an important due diligence step. Since May 2024, notaries are required to demand full disclosure of the urban and energy status at the point of signing. Buyers must be explicitly informed of any ongoing infringements, pending regularisations, and registry anomalies.
Before purchasing any rural finca or property with outbuildings, your lawyer should obtain a Certificado de Aprovechamiento Urbanístico from the local Town Hall. This document confirms the land classification and the legal status of every structure on the plot.
How to proceed if your property may be eligible
The starting point is always the land type. A lawyer must obtain the official urban planning certificate from your local Town Hall to confirm whether your plot falls under common rustic, protected rustic or ANEI classification.
You will need to demonstrate that the structures were built before the relevant cut-off date. Aerial photographs, historic cadastral records, and utility connection dates are typically used as evidence.
A qualified architect must prepare a technical project that addresses both the legalisation of the structures and the required environmental improvement measures. This is mandatory — you cannot submit an application without it.
Your lawyer and architect can estimate the total financial contribution based on the value of the structures being legalised, the applicable year’s penalty rate, and the standard construction taxes. Get this figure before committing to the process.
The three-year window closes in May 2027. Given the processing backlog at municipal level, submitting as early as possible is strongly recommended. Remember: if the administration does not respond within six months, positive silence may apply.
Not sure whether your
property qualifies?
We work closely with trusted legal specialists in Ibiza who handle these applications every day. We can connect you with the right people and help you understand the implications before you commit to anything.