Balearic Islands: definició extended to spouses and partners

On 27 October 2026 the Parliament of the Balearic Islands (Parlament de les Illes Balears) passed the Matrimonial Property Regime Act. Among other changes, it allows spouses and stable partners to enter into a definició (in Spanish, definición), a succession agreement that until now existed only between parents and children. This article examines what the instrument involves, who could use it until now, to whom it is being extended and what else the Act changes, and ends with some practical examples.

Status of the Act

This article is based on the text of the bill registered in the Parlament (RGE no. 12161/2026), submitted jointly by the Popular, Socialist, VOX, MÉS per Mallorca and Mixed groups, and on the Parlament’s note on its approval. It will be updated once the Act is published.

What the definició is

The definició is a succession agreement specific to the civil law of Mallorca and Menorca. A person who will in future be entitled to a forced share (legítima) in another person’s estate receives from that person, now, a gift, an allocation or compensation and, in return, waives that forced share. It works as an advance settlement: what the person would have received on the other’s death is received during lifetime, and the question of the forced share is closed.

Who could use it until now. Only descendants in relation to their ascendants, that is, children (or grandchildren) in relation to their parents. It was regulated in article 50 of the Balearic Civil Law Compilation and, since January 2023, in chapter III of title II of Act 8/2022 on voluntary contractual succession. The new Act retains that regulation and changes its heading to «La definició entre descendents legitimaris i els seus ascendents».

Between spouses, other succession agreements were already possible, such as the universal gift of present and future property, but not the definició.

To whom it is now extended

The Act adds to Act 8/2022 a new chapter, «La definició entre cònjuges i parelles estables» (articles 50 bis to 50 sexies).

Spouses. Either spouse, or both, may waive the forced share that would otherwise fall to them in the other’s estate, in exchange for something received from the other at that time or already received earlier. In Mallorca and Menorca the surviving spouse’s forced share is a usufruct: over half of the estate if there are descendants, over two thirds if the spouse concurs with the deceased’s parents, and over the whole estate in all other cases (article 45 of the Compilation).

Stable partners. Article 50 sexies says so expressly: «També podran pactar definició les parelles estables sotmeses al dret civil de les Illes Balears, amb els mateixos efectes que regula l’article 50 quinquies». (Unofficial translation: stable couples subject to the civil law of the Balearic Islands may also agree a definició, with the same effects as those regulated in article 50 quinquies.) In other words, the partner who gives up the forced share loses it in the other’s estate and keeps whatever the other leaves voluntarily, exactly as a spouse would.

The question is which couples qualify. Article 50 sexies does not state that they must be registered. The only reference to registration appears where the Act regulates when the definició ceases to have effect: this happens if the couple’s registration is cancelled, unless it is cancelled because they marry. Until now, Act 18/2001 of 19 December on stable partnerships applied only to couples registered in the Registry of Stable Partnerships of the Balearic Islands.

The new Act changes that. It adds to Act 18/2001 an article 1 bis under which, unless the parties have provided otherwise, the partnerships Act applies on a supplementary basis to those who have lived together for at least ten years, have children in common and can show that they still live together, even if they are not registered. The explanatory memorandum to the bill gives the reason:

«…donat que hi ha moltes parelles convivencials que no es constitueixen al Registre de Parelles Estables de la CAIB per desconeixement dels seus efectes; per aquesta raó, si concorren uns requisits de forta estabilitat de la parella que conviu more uxorio, com es haver conviscut més de deu anys i tenir descendència en comú, si poden provar l’actual convivència, podrà ser d’aplicació supletòria l’esmentada Llei 18/2001 […]. És un reconeixement de la possessió d’estat.»

(Unofficial translation, in substance: many cohabiting couples do not register because they are unaware of the effects; where there is a strong stability, such as more than ten years together and common children, and current cohabitation can be proved, Act 18/2001 may apply on a supplementary basis, as a recognition of the possession of status.)

The legislator’s intention, therefore, is for the partnerships Act to apply also to these couples even if they are unregistered. It would be coherent for them to be able to agree a definició too, although article 50 sexies does not say so expressly. In that case, the ten years of cohabitation, the children in common and the fact that cohabitation continues would have to be proved before the notary.

The final text published in the BOIB will have to be awaited to confirm how article 50 sexies and the new article 1 bis are worded.

Only in Mallorca and Menorca. In Eivissa and Formentera the surviving spouse is not a forced heir, so there is no forced share to waive and this definició does not apply there.

How it is done

A public deed is required. It may also be included in a marital agreement (capitulaciones matrimoniales), but only if executed after the wedding, not in a prenuptial agreement.

Its effects

The spouse who gives up the forced share can no longer claim it or its supplement, and any provision about the forced share that the other spouse made in a will, universal gift or codicil, even an earlier one, ceases to have effect. The spouse keeps whatever the other leaves voluntarily and may be an heir if there is no will (article 50 quinquies).

When it ceases to have effect

The definició ceases to have effect, and the person who handed over the asset may claim it back, in the following cases (article 50 ter):

Divorce or legal separation.
Annulment of the marriage, if the spouse who gave up the forced share was declared to have acted in bad faith.
Death of the spouse who gave up the forced share before the other.
For stable partners, death of the one who gave up the forced share or cancellation of the couple’s registration, unless it is cancelled because they marry.

The period to claim is one year from the judgment or the deed of divorce or separation, or from the death. The asset is recovered if it is still held; if it was sold, what was obtained for it; and if it was given away, its value. Fruits accrued before the claim, such as rent, are not returned.

Revocation

The person who handed over the asset may also revoke the definició if the other incurs any of the grounds for disinheritance in article 7 bis of the Compilation (paragraphs a, b, d, e, f, g and h). There are five years from the moment the cause becomes known; if no action is taken within that period, forgiveness is deemed to have been granted (article 50 quater).

Tax treatment

Inheritance and Gift Tax

The definició is a succession agreement, and what is received under it is taxed as an acquisition by reason of death, even though the person handing over the asset is still alive. A spouse belongs to kinship group II. In the Balearic Islands, article 36 of the consolidated text on devolved taxes (Legislative Decree 1/2014) provides for groups I and II a 100% relief on acquisitions by reason of death, «including succession agreements». Where real estate is transferred, the value stated in the deed may not exceed the reference value increased by 20%. The self-assessment return must be filed even if no tax is payable.

Ordinary gifts between spouses are governed by their own regime in Inheritance and Gift Tax, and its comparison with that of the definició should be made case by case, without an equivalence between the two instruments being assumed.

And stable partners? Article 60.1 of Legislative Decree 1/2014 extends to members of the stable partnerships of Act 18/2001 the tax regime of spouses, «provided that the partners meet all the requirements and formalities» of that Act, «including registration in the Registry of Stable Partnerships of the Balearic Islands» or in another equivalent public registry. A registered couple making a definició will therefore receive the same relief as a married couple.

Unregistered couples under the new article 1 bis do not meet that requirement. The new Act does not amend the tax legislation, and article 14 of the General Tax Act does not allow tax benefits to be extended by analogy, so they would be taxed as strangers (group IV) and the liability could be very high. To obtain the relief, the couple must register before signing.

Personal Income Tax of the person handing over the asset: why the definició became popular

The substantive difference lies here, and it is the reason the definició has been used so widely in Mallorca in recent years.

When a person gives away real estate or shares, the tax authorities consider that a capital gain has arisen: the difference between the value of the asset on the date of the gift and what it cost. That gain is taxed in the savings base of Personal Income Tax (IRPF), at between 19% and 30%, even though the donor has received nothing. By contrast, when assets pass by inheritance, the law provides that no such gain exists: article 33.3.b of the IRPF Act excludes gains arising from «gratuitous transfers by reason of the taxpayer’s death».

For years the Directorate General of Taxation (DGT) maintained that succession agreements with delivery of assets during lifetime fell outside that rule, because the transferor had not died, and that tax was therefore payable on the gain as on a gift. The change came from Galicia. The Supreme Court, in its judgment of 9 February 2016 (STS 407/2016, appeal 325/2015), examined the Galician apartación, an instrument very similar to the Balearic definició, and concluded that it is a gratuitous transfer by reason of death for IRPF purposes. Had the legislator wished to exclude succession agreements, the court reasoned, it would have said so or required the transferor’s actual death. The Central Economic-Administrative Tribunal (TEAC) adopted that criterion in a unification-of-criteria ruling of 2 March 2016 (RG 2976/2015), and the DGT revised its position in 2017 (ruling V0430/2017).

Since then, succession agreements with lifetime effects, such as the Galician apartación and mejora or the definició in Mallorca and Menorca, make it possible to transfer highly appreciated assets during lifetime without the person handing them over paying IRPF on the accumulated gain. Combined with the Balearic relief in Inheritance Tax, the result is that a father can pass to his child a property bought thirty years ago with no significant tax cost for either. Until now this was possible only from parents to children. Under the new Act, it will also be possible between spouses and stable partners.

The five-year limit

The State legislator reacted to prevent the succession agreement from being used merely to erase the gain on a sale that had already been decided. Act 11/2021 of 9 July on measures to prevent and combat tax fraud amended article 36 of the IRPF Act: if the person receiving assets under a succession agreement sells them before five years have passed since the agreement, or before the death of the person who gave them if that occurs earlier, the recipient takes over the transferor’s value and acquisition date. In other words, the gain not paid by the person handing over the asset is paid by the recipient on selling it.

The definició therefore makes sense where the recipient intends to keep the asset, not where a sale is in prospect.

Municipal capital gains tax (plusvalía municipal)

If urban real estate is transferred, the recipient pays plusvalía municipal. Some municipalities grant relief on transfers by reason of death to a spouse, and whether that relief extends to a succession agreement depends on each local ordinance. It should be checked before signing.

What else the Act regulates

The definició is only one part. The Act replaces the Compilation’s regulation of the matrimonial property regime, with different rules for Mallorca and Menorca and for Eivissa and Formentera. The most relevant points:

Separation of property. It remains the regime that applies if no other is agreed. If one spouse pays for an asset registered in the other’s name, it is presumed to be a gift, unless proved otherwise. If it cannot be established whose an asset is, it is regarded as belonging to both in equal shares.
Family expenses and work at home. The Act defines family burdens and how each spouse contributes. A spouse who has devoted themselves to housework and childcare is entitled to compensation when the separation-of-property regime is liquidated. A spouse who has worked unpaid, or for little pay, in the other’s business is entitled to compensation at market price. Both are compatible with compensatory maintenance.
Family home. To sell or mortgage the family home, or the furniture in ordinary use, the other spouse’s consent or a court authorisation is required, even if the home belongs to only one of them. The deed must state whether or not it is the family home.
Rights of the surviving spouse. The surviving spouse may continue to live in the family home during the year following the death and keeps the household effects without their being counted against the inheritance.
Gifts between spouses. They may be revoked only for breach of conditions, ingratitude or annulment of the marriage. Divorce is not a ground for revocation.
Marital agreements and agreements in anticipation of breakdown. They may be agreed in a marital agreement or a public deed. If signed before the wedding, they must be signed at least thirty days before, and waivers must be reciprocal.
Eivissa and Formentera. The espòlits are regulated and, for the first time in a systematic way, the regime of the «acolliment en la quarta part dels milloraments».
Unregistered couples. The stable partnerships Act will apply on a supplementary basis to couples who have lived together for at least ten years, have children in common and can show that they are still together, even if not registered.
Existing marriages. The Act also applies to marriages celebrated before its entry into force. Divorces and separations already under way continue to be governed by the previous rules.

In addition, the Government of the Balearic Islands will have one year from entry into force to consolidate the Compilation, Act 8/2022, the stable partnerships Act and this Act into a single «Llei de Dret Civil de les Illes Balears».

Practical examples

A family with children from a previous marriage

Toni is 63 and has two children from his first marriage. Ten years ago he married Marga. If Toni dies, Marga will have the usufruct over half of the estate for as long as she lives, and the children will not be able to dispose freely of those assets without her.

With a definició, Toni can now give Marga a flat and she waives that usufruct. Marga has her flat from the outset and the children will inherit the remainder free of the widow’s usufruct.

Gift or definició: the IRPF

Toni bought the flat in 2005 for EUR 150,000 and it is now worth EUR 600,000. If he gives it to Marga, Toni must declare a gain of EUR 450,000, which under the current savings scale means about EUR 117,000 of IRPF. If they proceed by way of a definició, Toni is not taxed on that gain.

If Marga sells the flat after three years, she will calculate her gain as if she had bought it in 2005 for EUR 150,000, and she will pay what Toni did not.

Divorce after the definició

Two years after signing the definició, Toni and Marga divorce. Toni has one year from the judgment or the deed of divorce to claim the flat. If Marga has sold it, he may claim what she obtained for it. Had it been a gift rather than a definició, the divorce would not allow him to recover it.

The recipient dies first

If Marga dies before Toni, the definició also ceases to have effect and Toni may claim the flat within one year. This prevents it from passing to Marga’s heirs.

Frequently asked questions

Can a definició between spouses be made already?

No. The Act has not yet been published in the BOIB. Until it is published and enters into force, it cannot be signed.

Does it apply in Ibiza and Formentera?

No. There the spouse is not a forced heir.

Is it the same as a gift between spouses?

No. In a gift, the recipient keeps the forced share and the donor pays IRPF on the gain. In a definició, the recipient waives the forced share and the donor is not taxed on the gain. In addition, the definició ceases to have effect on divorce, whereas a gift does not.

Can unmarried couples (parejas de hecho) use it?

The Act allows it to stable partnerships subject to Balearic civil law (article 50 sexies). According to the explanatory memorandum, the intention is to include also unregistered couples who have lived together for at least ten years and have children in common. The final text will have to be awaited to confirm this. For Inheritance Tax, article 60.1 of Legislative Decree 1/2014 requires registration: a registered couple will receive the same relief as a married couple, whereas an unregistered couple would be taxed as strangers, so the couple must register before signing.

How we work at Vicens Advisors

Before a definició is proposed, the alternatives are compared: gift, definició or transmission by inheritance. The analysis covers the applicable civil law, the value of the assets, IRPF, Inheritance and Gift Tax and plusvalía municipal, and the drafting of the deed and the wills is coordinated with the notary. Vicens Advisors, tax advisers in Manacor and Mallorca, is available to those who wish to study their case in view of the Act’s entry into force.

Sources

Bill registered in the Parlament de les Illes Balears (RGE no. 12161/2026) and the Parlament’s note on its approval on 27 October 2026.
Act 8/2022 on voluntary contractual succession, and the Compilation of the Civil Law of the Balearic Islands.
Act 18/2001 of 19 December on stable partnerships of the Balearic Islands.
Legislative Decree 1/2014, consolidated text on devolved taxes, articles 36 and 60.
IRPF Act 35/2006, articles 33.3.b and 36, and Act 11/2021 of 9 July.
Supreme Court judgment of 9 February 2016 (STS 407/2016, appeal 325/2015); TEAC ruling of 2 March 2016 (RG 2976/2015); DGT ruling V0430/2017.

LEGAL NOTICE

This content is for information purposes only and does not constitute tax or legal advice. It is based on the text of the bill registered in the Parlament de les Illes Balears (RGE no. 12161/2026), passed on 27 October 2026, and on the information available as at 4 November 2026, before its publication in the BOIB. The text as published may include changes. The figures in the examples are indicative. Each family situation requires a specific analysis. This English version is a translation prepared for information purposes; the Spanish text of the legislation and rulings cited is the only authentic version.