The Prosecutor's Office is seeking a two-year sentence for a German woman who has lived in Mallorca since 2001.
She is accused of failing to pay approximately €140,000 in taxes on the sale of a house in Costa de la Calma. She claimed the tax exemption available to those over 65 on the sale of a primary residence - one for at least the past three years. However, both the Prosecutor's Office and the Tax Agency suspect that the woman did not actually live in the property she sold.
The transaction was in 2019. The woman maintains that she resided there at the time and had done so regularly since at least 2015, when she had evicted her daughter from the property through legal proceedings, as the property had been registered in the daughter's name for tax purposes.
Evidence presented by the Prosecutor's Office and the Tax Agency calls this residency into question. The house did not have a certificate of occupancy and did not receive one until 2018; therefore, there were no utility bills in the defendant's name.
They have also reviewed some seventy photographs submitted by the defence that allegedly demonstrated that the woman lived there. She herself has accepted that most of the photos were from when her daughter was the one living there.
The woman is also said to have sold the property while she had another one only some eighty metres away on the same estate.