The couple, who can be seen having sex between two parked cars in the footage, were filmed by someone recording through a nearby window.
During the two-minute encounter, the copulating couple - who appear to be in their 30s - seem unfazed by passing cars.
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When the pair finish up, the man can be seen heaving himself up to his knees, before passing his companion a tissue as she stands and rearranges her mini skirt.
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The nationality of the copulating couple is unknown, but the title of the video - uploaded by Magaluf Vines - describes at least one of them as a "British Tourist".
The sex tape comes after a video, which featured a Northern Irish girl performing sex acts on 24 men during a pub crawl in Magaluf, leaked and went viral.
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There was outrage after the sex clip emerged, with the local mayor vowing to come down hard on bars who encourage 'mamading' - competitions which see people perform as many blow jobs as possible.
Manuel Onieva added that he wished to "express my total rejection and anger at the activities which were carried out in a video which is currently on the social media circuit".