Glossary of Spanish Property and Tax Terms (A–Z)

Actos Jurídicos Documentados (AJD)

Stamp duty — a tax levied on certain documented legal transactions in Spain, including mortgage deeds and, in some cases, property purchases subject to VAT (IVA) rather than transfer tax (ITP). In the Balearic Islands, AJD rates for mortgage deeds are set at the regional level. When you buy a new-build property (from a developer, not a private seller), you pay IVA + AJD rather than ITP.

Agencia Tributaria (AEAT)

Spain's national tax authority, responsible for administering most national taxes including IRNR (non-resident income tax), IVA, and income tax for residents. Non-residents file Modelo 210 through the AEAT. Its online portal (sede.agenciatributaria.gob.es) is the main digital interface for tax filings.

Anlage AUS

The annex to the German income tax return (Einkommensteuererklärung) on which German taxpayers declare foreign income, including Spanish rental and imputed property income. Required for German owners to correctly apply the Progressionsvorbehalt.

Arras

A preliminary purchase contract in which the buyer pays a deposit — typically 10% of the purchase price — to secure the property. There are two main types: arras penitenciales (the most common), where the buyer forfeits the deposit if they withdraw, and the seller pays double if they withdraw; and arras confirmatorias, where both parties are committed to completing.

Ayuntamiento

The local town hall and municipal council. In Mallorca, each municipality (Palma, Calvià, Pollença, etc.) has its own ayuntamiento, which sets local rates (including IBI), issues building permits, manages the padrón municipal, and provides local services.

Cadastral Value (Valor Catastral)

See Valor Catastral.

Catastro

Spain's national real estate registry, separate from the Land Registry (Registro de la Propiedad). The Catastro holds data on all Spanish properties — their physical characteristics, ownership, and cadastral values. Each property has a unique referencia catastral (cadastral reference). The Catastro does not prove legal ownership; the Land Registry does.

Catastral Reference (Referencia Catastral)

A 20-character alphanumeric code that uniquely identifies every Spanish property in the Catastro. You will find it on your IBI bill, on the Escritura, and at the Catastro portal. You need it to file Modelo 210 and to pay IBI.

Certificado de No Residencia

A certificate confirming that you are not registered as a tax resident in Spain. Sometimes requested by foreign tax authorities or financial institutions to confirm your non-resident status. Issued by the Agencia Tributaria.

Comunidad de Propietarios

The owners' association for a building or urbanisation with shared elements (stairwells, pool, garden, lift). All owners of units in the development are automatically members and pay monthly or quarterly fees (cuota de comunidad). Decisions are made by a vote of owners at an annual general meeting (junta). A professional administrator (administrador de fincas) typically manages the day-to-day running.

Compraventa

The sale and purchase of a property — the transaction itself, or the final deed recording it (escritura de compraventa). The formal handover of a property happens at the notary when the compraventa escritura is signed.

DTA (Double Taxation Agreement)

An international treaty between two countries designed to prevent the same income from being taxed twice. Spain has DTAs with most European countries and the US. The DTA determines which country has primary taxing rights on different types of income (property income, dividends, salaries, etc.) and provides credit mechanisms to eliminate double taxation.

Empadronamiento

The act of registering as a resident on the padrón municipal (municipal population register) of a Spanish municipality. Empadronamiento is a separate act from having legal residency rights — you can empadronarse as an EU citizen without a residency permit. It is required to access many local public services, including the resident flight discount, school places, and local health centre registration.

Escritura

The notarial deed that formally records a property transaction. The most common is the escritura de compraventa (sale and purchase deed), signed before a notario by buyer and seller. It is the definitive legal document of ownership transfer. After signing, the escritura must be registered at the Registro de la Propiedad to update the public record of ownership.

Gestoría

A Spanish professional firm specialising in administrative and tax procedures — think of it as a combined accountant, tax agent, and bureaucratic fixer. A gestoría handles Modelo 210 filings, NIE applications, IBI payment, licence applications, and coordination with Spanish authorities on your behalf. For non-resident owners, a good gestoría is arguably the single most important professional relationship.

Hacienda

An informal but widely used term for the Spanish tax authorities — equivalent to "the taxman." Formally, it refers to the Ministerio de Hacienda (Ministry of Finance), but colloquially it means any Spanish tax administration. "Hacienda te lo pide" ("Hacienda is asking for it") is a phrase you will often hear when a document is required for tax compliance.

Heredero

An heir — a person entitled to inherit from a deceased estate, either by will (heredero testamentario) or by law (heredero ab intestato). Spanish inheritance law imposes mandatory shares (legítimas) for certain close relatives.

Herencia

Inheritance — both the legal process and the estate itself. When a Spanish property owner dies, the heirs must complete the formal acceptance of inheritance (aceptación de herencia) and pay applicable succession taxes (Impuesto sobre Sucesiones y Donaciones) before the property can be transferred to their names.

IBI (Impuesto sobre Bienes Inmuebles)

Spain's annual local property tax, levied by municipalities on all property owners. Based on the cadastral value of the property multiplied by the municipal rate. In Mallorca, IBI is collected by ATIB (Agència Tributària de les Illes Balears) on behalf of individual municipalities. See our dedicated IBI Rates in Mallorca guide for full detail.

IRNR (Impuesto sobre la Renta de No Residentes)

Non-Resident Income Tax — the tax applicable to income earned in Spain by non-residents, including imputed property income and rental income. Filed via Modelo 210. Rate: 19% for EU/EEA residents; 24% for non-EU/non-EEA residents (including UK post-Brexit).

ITP (Impuesto sobre Transmisiones Patrimoniales)

Property Transfer Tax, paid by the buyer when purchasing a resale property (one that has previously been sold). In the Balearic Islands, ITP rates range from 8% to 11% depending on the purchase price. ITP applies to purchases from private sellers; new-build purchases from developers are subject to IVA + AJD instead.

IVA (Impuesto sobre el Valor Añadido)

Spanish VAT. For new residential property sales, the applicable rate is 10% (reduced rate for housing). For new commercial property, the standard rate of 21% applies. When you buy from a developer (primera transmisión), you pay IVA rather than ITP.

Legítima

The mandatory inheritance share that Spanish law reserves for certain forced heirs (herederos forzosos) — primarily children, and in some cases parents and spouses. A testator cannot freely dispose of the entire estate if there are forced heirs; the legítima must be respected. The rules interact with inheritance from other jurisdictions where the deceased also had assets.

NIE (Número de Identificación de Extranjero)

The tax identification number assigned to foreign nationals in Spain. A NIE is required for all significant financial and legal transactions in Spain — buying property, opening a bank account, signing contracts, filing taxes. EU citizens apply at a Policía Nacional office or Spanish consulate; non-EU nationals apply at a Policía Nacional office in Spain or a Spanish consulate abroad.

NIF (Número de Identificación Fiscal)

Spain's generic term for a tax identification number. For Spanish nationals it is the DNI number; for foreign nationals it is the NIE. Functionally equivalent in most tax contexts.

Notario

A Spanish notary (civil law notary) — a licensed public official who authenticates legal documents, verifies identities, and ensures legal compliance in transactions. Every property purchase in Spain must be completed before a notario. The notario represents neither buyer nor seller but the state. Notario fees are regulated and based on the property price.

Nuda Propiedad

Bare ownership — the ownership of a property's capital value, without the right to use or occupy it. The complement of nuda propiedad is usufructo (see below). A common inheritance planning structure involves gifting the nuda propiedad to children while retaining the usufructo, so the donor continues to live in the property until death.

Padrón Municipal

The official municipal population register maintained by each ayuntamiento. Registration (empadronamiento) on the padrón is required to access local public services and is the trigger for the resident flight discount, among other benefits.

Patrimonio (Impuesto sobre el Patrimonio)

Spanish Wealth Tax — a tax on the net assets of individuals. Non-residents are subject to patrimonio on their Spanish assets (including property) above a threshold. The threshold and rate vary by autonomous community; in the Balearic Islands, the minimum exemption is €700,000. Filed via Modelo 714 by 30 June each year. For most non-resident property owners with a single property, the threshold is not exceeded, but owners of high-value properties should check.

Plusvalía (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana — IIVTNU)

The municipal capital gains tax on the increase in the cadastral land value of urban properties since the last transfer. Paid by the seller on sale (or by the heir on inheritance). The amount depends on the years of ownership and the cadastral land value — it is separate from the national capital gains tax on the sale price increase.

Registro de la Propiedad

The Land Registry — the public register of property ownership in Spain. Unlike the Catastro, the Land Registry proves legal title. All purchases, mortgages, and ownership changes should be registered here. Registration is not strictly compulsory but is essential for legal protection. You can search the registry for ownership and charge information via the Colegio de Registradores portal.

Residencia Habitual

Habitual residence — the place where a person lives most of the time and considers their primary home. In Spanish tax law, spending more than 183 days per year in Spain triggers Spanish tax residency, meaning Spain taxes your worldwide income. Residencia habitual is the key threshold between non-resident and resident tax status.

SOCIMI

Sociedad Cotizada de Inversión en el Mercado Inmobiliario — a Spanish listed Real Estate Investment Trust (REIT). Not directly relevant for most non-resident owners, but occasionally mentioned in discussions of Spanish property investment vehicles.

TIE (Tarjeta de Identidad de Extranjero)

The biometric residency card issued to non-EU foreign nationals who are legal residents of Spain, and also to EU citizens who register as permanent residents (five or more years). Replaced the green residency certificate (certificado de registro) for EU citizens registering after mid-2020. British nationals who registered as residents before 1 January 2021 should have exchanged their green certificate for a TIE.

Usufructo

Usufruct — the right to use and benefit from a property (including receiving rental income from it) without owning the underlying capital. A usufructuario can live in the property and let it out, but cannot sell it. Often used in inheritance structures: a surviving spouse may receive usufructo while children receive nuda propiedad (bare ownership).

Valor Catastral

The official value of a property as recorded by the Catastro. It is not the market value and is typically set at 40–70% of market value (though some values are more outdated than others). The valor catastral is the base for calculating IBI, Modelo 210 imputed income, and several other taxes. It appears on your annual IBI bill and can be verified at the Catastro online portal.