Jaime Lamas

Jaime Lamas & Asociados

Lawyers and economists in Palma de Mallorca

Jaime Lamas & Asociados is an internationally oriented office of lawyers and economists located in Palma de Mallorca. The office opened its doors in May 1989 and specialized from the very beginning in foreign investment consultancy (members of the EC and of third countries) in the Balearic Islands. Our consultancy areas and client service include Civil Law, Real Estate Law, Tax and Commercial Law, as well as Property Administration.

The academic background, the specific preparation and the updating of their knowledge are defining features of the members of our office.

Both these factors and a continued investment on technology and other means, allow us to offer a good professional service to our clients, who also enjoy a personal and friendly treatment, which we consider to be an essential part of our work.

Jaime Lamas

Jaime Lamas

Founder of the firm in May 1989.

Graduated in Law by the University of the Balearic Islands in 1988.

Postgraduate studies in International Law at the University of Vienna.

Foreign trade master’s degree, C.E.O.E.

During 10 years consulate representative of Austria as honorary vice-consul in the Balearic Islands.

Work areas: Civil Law, Real Estate Law, Comercial and Administrative Law.

Languages: Spanish, German and English.


CIVIL LAW. Marital Law, inheritances, especially between foreign people, civil contracts, complete management of the purchase or sale of property in Spain, from the negotiation and formalization of private agreements to the signing of the purchase or sale deed before a Notary Public, including all necessary steps for the correct filing in the Property Register. Lease contracts and business transfers.

COMMERCIAL LAW. Industrial and intellectual property, companies, bankruptcy proceedings.

ADMINISTRATIVE LAW: Representation of our clients before the authorities, lodging of appeals to the authorities or to court.

Tax Law

Preparation and filing of periodical and occasional tax returns (for resident and non-resident natural persons and companies).

Tax Inspection procedures (VAT, Income Tax, Income Tax for non residents, Corporation Tax).

Applications to the Spanish Tax Agency regarding tax deferments, offsetting of tax receivables and refunds of unduly paid amounts.

Lodging of appeals to the Tax Agency and to the Economic-Administrative Court.

Tax refund procedures (3% withholding on non residents).

Tax studies and reports on particular matters.


Accounting for companies, in compliance with current Spanish standards, based on the information supplied by the client.

Preparation of annual reports and accounting ledgers. Submitting and filing of these in the Commercial Register.

Preparation of the compulsory registers for businessmen and individual professionals, in accordance with the information supplied by the client.

Property Administration

Setting up and complete administration of owner’s associations (drafting of articles of association and in-house regulations).

Bookkeeping, control of payments and receivable collection.

Calling of owner’s meetings and attendance to them. Drawing up and sending the minutes of the meeting to the owners. Attendance to the meetings of the governing body.

Drafting of construction or maintenance contracts.

Website access for each owner.

Insurance proposals tailored for each Owner’s Association.

Processing & Handling

Processing of public deeds and other official documents before the corresponding authorities.

Applications for NIE (Foreigner Identification Number).

Quotes for home, car and other specific property insurances

Contract management regarding the household supply of gas, electricity, water, etc.

Registering of vehicles.

Payment of local Taxes, application for direct debit payments.