Update 2021-03-04: From Thursday (04 March), domestic tourists in Spain will need a negative PCR test no more than 72 hours old to travel to the Balearic Islands if they are travelling from an area with more than 100 cases per 100,000 inhabitants within seven days. Previously, this applied to travellers from areas with a seven-day incidence of 150 cases per 100,000 population.
