The man was airlifted to Majorca's Son Espases hospital after the accident at Ibiza's Cala Tarida resort, local daily Diario de Mallorca reported.
He was injured when he dived into a pool with a depth of just 1.3 metres (4 feet), the paper said.
The Brit, who hasn't been named, had allegedly been drinking with friends before the accident.
He was suffering "symptoms of paraplegia", Spanish news agency Efe reported on Tuesday.
Recently a 19-year-old Scottish man was seriously injured after he fell from a third-storey balcony in the Majorcan town of Magaluf.
In another incident, a Dane died in another hotel fall, also in Majorca.
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