Son Gual Mallorca Property Guide: Golf Estates & Tax

Urbanización Son Gual is a low-density, peaceful residential enclave situated off exit 15 of the Ma-15 highway, just 10 to 15 minutes (7.5–10 km) from Palma de Mallorca Airport (PMI) and 15 to 20 minutes (10–15 km) east of central Palma. Anchored by Thomas Himmel’s 156-hectare Golf Son Gual, the district comprises generous urban plots of at least 2,000 m², rustic estates from 7,500 m², and the 166-unit Residencial Sa Marina complex.

Why do buyers choose Son Gual for prime Mallorca property?

Positioned on elevated hillsides on the eastern outskirts of Palma, Son Gual provides broad views across the Bay of Palma and toward the majestic Serra de Tramuntana. High-net-worth buyers and international real estate investors choose this neighbourhood primarily for its balance between Mediterranean countryside tranquillity, low build density, and swift access to the capital.

Connectivity is one of Son Gual’s standout advantages. Situated along the Ma-15 Palma–Manacor axis, residents can reach Palma de Mallorca Airport (PMI) in 10 to 15 minutes (7.5 to 10 km) and the historic city centre in 15 to 20 minutes (10 to 15 km). For coastal recreation, the dining district and promenade of Portixol lie just 15 minutes away, while the sandy beaches of Playa de Palma, Can Pastilla, and Ciudad Jardín—alongside premier beach venues like Purobeach Palma—are accessible within 15 to 20 minutes.

For families considering year-round residence, Son Gual offers efficient road links to top educational institutions. According to The Agency Mallorca’s overview of international schools in Mallorca, The Academy International School in Marratxí (teaching the British National Curriculum for ages 2 to 18) is located approximately 12 km or 20 to 25 minutes away, while Baleares International College (BIC) operates campuses in Palma and Calvià.

Horizontal bar chart of average driving times from Son Gual, from 12.5 minutes (10–15 min) to Palma de Mallorca Airport to 22.5 minutes (20–25 min) to The Academy International School in Marratxí.

What types of villas, plots and apartments make up Urbanización Son Gual?

The housing stock in Son Gual is defined by rigorous urban planning regulations that preserve space, privacy, and panoramic sightlines. In Urbanización Son Gual and Son Gual II, planning parameters established by the local municipality dictate a minimum urban plot size of 2,000 m² with a minimum street frontage of 30 metres, as detailed in Urbanización Son Gual II planning parameters. These requirements ensure substantial spatial separation between neighbouring properties.

Adjacent rustic land (suelo rústico) imposes even stricter controls. Rustic plots in the surrounding terrain require a minimum area of 7,500 m² with a maximum building coefficient of 0.04 to 0.05 m²/m² across up to two storeys. This strict framework prevents overdevelopment and maintains the surrounding olive groves, pine trees, and agricultural landscape.

Architecturally, detached villas in Son Gual range from classic modern Mediterranean estates to contemporary architectural homes equipped with infinity pools, expansive stone terraces, and floor-to-ceiling windows orientated toward the coast.

For buyers seeking low-maintenance living or a secure lock-up-and-leave residence, Son Gual also features the gated complex of Residencial Sa Marina. This development consists of 166 three- and four-bedroom apartments set within 50,000 m² of landscaped communal grounds featuring multiple swimming pools and padel courts.

How does Golf Son Gual shape the estate’s lifestyle?

The physical and lifestyle anchor of the area is Golf Son Gual S.L., an elite private course designed by renowned German golf course architect Thomas Himmel. Opened in October 2007, the estate spans 156 hectares of gently rolling terrain overlooking Palma. As recorded in the Albrecht Golf Guide specification for Golf Son Gual, the 18-hole, par-72 championship course measures 6,621 metres from the back tees (Course Rating 75.7, Slope 138). The layout features 66 strategically placed bunkers, wide fairways, artificial lakes, dynamic water hazards, integrated vineyards, and over 1,000 mature olive trees.

Golf Son Gual established its international reputation early on when it hosted the European Senior Tour’s Son Gual Mallorca Senior Open in May 2009, won by Mark James in a playoff against Eamonn Darcy, as noted in the 2009 Son Gual Mallorca Senior Open records. While it is not a recurring annual stop on the professional tour today, it remains rated among the finest golf courses in Mediterranean Europe.

Beyond the greens, the stylish clubhouse serves as a central social hub for residents and members. Its elevated terrace provides panoramic views over the 18th hole and across the plain to the illuminated skyline of Palma at dusk, combining fine dining with a relaxed resort atmosphere.

What are the taxes, holiday rental rules and residency laws for buyers in 2026?

Acquiring real estate in Mallorca requires navigating specific Balearic tax structures and regulatory frameworks. Buyers purchasing a resale property in Son Gual in 2026 are subject to the progressive Property Transfer Tax (Impuesto sobre Transmisiones Patrimoniales – ITP). Based on official updates published in the 2026 Balearic Property Transfer Tax (ITP) brackets, the tax is calculated in marginal tiers:

Up to €400,000: 8%
€400,000.01 to €600,000: 9%
€600,000.01 to €1,000,000: 10%
€1,000,000.01 to €2,000,000: 12%
Over €2,000,000: 13%

Bar chart of the 2026 Balearic Islands Property Transfer Tax (ITP) brackets, rising progressively from 8% on the first €400,000 to 13% on the portion above €2,000,000; the 12% and 13% brackets cover most Son Gual villa purchases.

For ongoing property ownership, the Balearic Wealth Tax (Impuesto sobre el Patrimonio) applies to high-net-worth individuals. Under regional Law 12/2023, detailed in the Agència Tributària de les Illes Balears (ATIB) Wealth Tax guidelines, individual taxpayers benefit from a tax-free allowance (mínimo exento) of €3,000,000, with progressive rates ranging from 0.28% up to 3.45% on net taxable assets exceeding that threshold.

Investors seeking holiday rental revenue must take note of strict regional regulations. Following the Balearic tourist moratorium and Decree-Law 4/2025, new tourist rental licences (ETV) are permanently prohibited in multi-family residential buildings, which means apartments in Residencial Sa Marina cannot be operated as short-term holiday lets. As outlined in 2026 Mallorca ETV holiday rental licence regulations, owners of detached single-family villas in eligible zones can only apply for a new ETV licence by purchasing existing, de-registered places from the Consell de Mallorca’s temporary pool (such as the June 2026 allocation of 1,069 places priced at €3,500 per place).

Regarding legal residence, non-EU buyers should note that Spain officially terminated its Golden Visa scheme (residency via real estate investments of €500,000 or more) on 3 April 2025 under Organic Law 1/2025, as confirmed in the Spanish Government announcement ending the Golden Visa. Non-EU buyers relocating to Mallorca currently utilise non-lucrative visas, digital nomad visas, or standard 90-day Schengen allowances.

To navigate pricing trends, transaction histories, and inventory across Palma’s eastern districts, buyers and real estate professionals rely on CASAFARI Area Insights, the property valuation and market study tool, and Property Sourcing. For broader context on Spanish acquisitions and Balearic estate ownership, consult our guide to buying property in Spain and our analysis on owning a property in Mallorca and Ibiza. Real estate professionals and institutional investors can sign in to the CASAFARI platform to access comprehensive, real-time market data.

Frequently asked questions

What types of properties and plot sizes are available in Son Gual?

Urbanización Son Gual and Son Gual II mainly feature detached luxury villas built on urban plots with a minimum size of 2,000 m² and at least 30 metres of street frontage, alongside rustic estates on plots starting from 7,500 m² (with a 0.04–0.05 m²/m² buildability limit). For buyers seeking lock-up-and-leave convenience, the gated Residencial Sa Marina complex offers 166 three- and four-bedroom apartments across 50,000 m² of communal grounds with pools and padel courts.

How far is Son Gual from Palma de Mallorca and the airport?

Located directly off exit 15 of the Ma-15 Palma–Manacor highway, Son Gual is 7.5 to 10 km (10 to 15 minutes by car) from Palma de Mallorca Airport (PMI) and 10 to 15 km (15 to 20 minutes) east of central Palma. The harbour restaurants of Portixol and the sandy beaches of Playa de Palma, Can Pastilla, and Ciudad Jardín are all within a 15- to 20-minute drive.

Can you get a holiday rental licence (ETV) for a property in Son Gual?

Under the Balearic tourist moratorium and Decree-Law 4/2025, new holiday rental licences (ETV) are permanently banned in multi-family apartment complexes such as Residencial Sa Marina. For detached single-family villas in eligible zones, owners can only register a new ETV by purchasing de-registered tourist places from the Consell de Mallorca’s temporary pool, such as the June 2026 lottery of 1,069 places priced at €3,500 per place.

What are the property purchase taxes and wealth tax rules in Mallorca in 2026?

Buyers of resale properties in the Balearic Islands pay a progressive Property Transfer Tax (ITP) in 2026: 8% on the first €400,000, 9% from €400,000 to €600,000, 10% from €600,000 to €1,000,000, 12% from €1,000,000 to €2,000,000, and 13% on any amount above €2,000,000. For ongoing ownership, the Balearic Wealth Tax (Law 12/2023) provides a generous €3,000,000 tax-free allowance per taxpayer, with progressive rates of 0.28% to 3.45% on net assets above that threshold.