The Balearic government has approved the purchase of the land and buildings for the first two projects to be financed through the controversial tourist tax. Spokesman Antoni Garcias said that the cost will be 3.85 million euros. The first of the projects will be carried out in Son Serra de Marina in the municipality of Santa Margalida. It consists of the purchase, for more than 1.9 million euros, of a plot of land with a licence for the construction of 41 apartments in a three storey building. Construction had been started but abandoned in 1988. The building will be demolished and the area, at the end of an urbanisation and bordering on a natural area of special interest, will be integrated into the dune system through an operation which will cost 180'304 euros. The second plan consists of purchasing the two storey Ditos building on the front line at Cas Catala in Calvia for 1.3 million euros. It stands on a plot of land of 234 square metres and consists of privately owned apartments. A further 360'000 euros will be spent on building a viewpoint and adapting accesses to the disabled.