Spanish Legal Glossary:
78 Key Terms Explained
in English

A state-appointed official who certifies and authenticates legal documents in Spain. The notario oversees the signing of property deeds, wills, powers of attorney, and company formations. Their role is to ensure a transaction is legally valid - not to protect your interests specifically.

The official public deed that transfers ownership of a property in Spain. It is signed before a notario and then registered in the Land Registry (Registro de la Propiedad). Until the escritura is signed and registered, the property is not legally yours. See our full guide to buying property in Spain as a foreigner.

A preliminary contract signed before the final escritura. The buyer pays a deposit (typically 10% of the purchase price). Under the most common form - arras penitenciales - if the buyer pulls out, they forfeit the deposit. If the seller pulls out, they must return double the deposit.

A document from the Land Registry (Registro de la Propiedad) that shows a property's current ownership, its legal description, and any charges, mortgages, or other encumbrances registered against it. Costs around €10 and can be obtained online or through a lawyer.

The official public register of property ownership and charges in Spain. Each property is registered with a unique entry. Registering your purchase here gives you legal protection against third-party claims.

The Spanish government's administrative register of all real estate. It records the physical, legal, and economic characteristics of properties and is used to calculate property taxes. The valor catastral (cadastral value) is the official assessed value used for tax purposes - usually lower than market value.

The tax paid by the buyer when purchasing a resale (second-hand) property in Spain. Rates vary by autonomous community, typically 6-10% of the purchase price. Paid within 30 days of signing the escritura. For a full breakdown of property taxes, see our guide to buying property in Spain as a foreigner.

The annual local property tax in Spain, equivalent to council tax in the UK. Calculated on the valor catastral, it is paid to the local town hall (ayuntamiento). The current owner is responsible for the full year, but conventions around apportionment between buyer and seller should be agreed in the purchase contract.

A local tax on the increase in the land value of a property since it was last sold. Technically paid by the seller (though sometimes negotiated otherwise). Calculated by the town hall based on the cadastral value and years of ownership, not actual price paid.

The mandatory residents' association for owners in apartment blocks, urbanisations, or any building with shared areas. Governed by the Horizontal Property Law. Members pay monthly or quarterly fees (cuotas) to cover maintenance of common areas. Unpaid fees are registered against the property and transfer to new owners.

A certificate issued by the town hall confirming that a property was built in accordance with planning permission and is legally habitable. Essential for connecting utilities, registering on the padrón municipal, and obtaining a mortgage.

Used primarily in Catalonia, Valencia and the Balearic Islands instead of the licencia de primera ocupación. Confirms that a property meets minimum habitability standards. Required to connect water and electricity in some regions.

A legally binding private contract between buyer and seller, signed before the final notarial deed. Differs from the arras in that it sets out all terms of the sale. Often used alongside or instead of arras for more complex transactions.

A mortgage loan in Spain. Spanish mortgages typically cover 60-70% of the property's appraised value (tasación) for non-residents, up to 80% for residents. The mortgage is registered as a charge on the property at the Land Registry.

An official property valuation carried out by a certified appraiser (tasador). Banks use the tasación to determine how much they will lend. The value may differ from the agreed purchase price, and the bank will lend based on whichever is lower.

Your permanent primary residence in Spain. The designation matters for tax purposes - the vivienda habitual qualifies for certain CGT exemptions and inheritance tax deductions not available for second homes.

An estate agent in Spain. Unlike in the UK, there is no mandatory regulated qualification to become an estate agent in Spain, though reputable agents may hold API (Agente de la Propiedad Inmobiliaria) accreditation. In Spain, the commission is almost always paid by the seller.

A rental contract in Spain, governed by the Urban Leasing Law (LAU). Long-term residential rentals typically have an initial term of 5-7 years. The law sets out tenant protections around rent increases, deposit limits (2 months maximum), and notice periods.

The rental deposit paid at the start of a tenancy. Spanish law limits fianza for residential rentals to one month's rent, plus up to two additional months as a contractual guarantee. Must be deposited with the regional housing authority by the landlord.

The right to use and enjoy a property or asset owned by someone else, typically for life. Common in Spanish inheritance - a surviving spouse may hold usufructo over the family home while the ownership (nuda propiedad) passes to children.

A one-off or extraordinary charge levied by the comunidad de propietarios on all owners to cover unexpected or major repair costs - a new roof, lift replacement, facade works, or structural repairs. Unlike regular cuotas (monthly fees), a derrama is called at short notice and can be significant. Derramas already approved or in progress at the time of sale typically transfer to the new owner.

The official minutes of owners' community meetings, recording everything discussed, voted on, and agreed. Held by the community administrator (administrador de fincas) and available to any current or prospective owner on request.

A licensed professional responsible for managing a comunidad de propietarios on behalf of the owners. Duties include collecting monthly fees (cuotas), arranging maintenance and repairs, convening the annual general meeting (junta de propietarios), keeping the community accounts, and holding the official meeting minutes (actas).

A tax identification number assigned to all non-Spanish nationals. Required for almost every significant legal or financial transaction in Spain: buying property, opening a bank account, starting a business, taking employment, paying taxes. It is a number only - not a physical card in most cases. See our full guide: NIE Number Spain: What It Is and Do You Need a Lawyer?

A biometric residency card issued to non-EU nationals with long-term residency in Spain. It physically evidences your right to live and work in Spain. Different from the NIE (which is just a number) and from the EU residency certificate (which applies to EU nationals). See also: NIE Number Spain: What It Is and Do You Need a Lawyer?

The residency certificate for EU citizens living in Spain. Replaced the old green residency card. Issued by the Oficina de Extranjería and required once you have been in Spain for more than 3 months. Note: UK nationals post-Brexit are not EU citizens and require the TIE instead.

The official register of residents maintained by each town hall. Registering on the padrón is required to access many local services, school enrolment, healthcare, and some tax benefits. The empadronamiento certificate proves you are officially resident at an address.

A residency visa for those who wish to live in Spain without working. Requires proof of sufficient financial means (currently around €28,800/year for a single applicant) and private health insurance. Must spend at least 183 days per year in Spain. Popular with retirees and those with passive income.

Introduced in 2023, this visa allows remote workers and freelancers who work for companies or clients outside Spain to live in Spain for up to five years. Minimum monthly income requirement is approximately €2,650. Eligible for the Beckham Law tax regime.

Permanent residency status available after 5 years of continuous legal residence in Spain. Provides the right to live and work without restriction. After 10 years, citizenship may be available (subject to conditions including language tests).

The government office that handles immigration matters - residency applications, TIE renewals, and related documents. In major cities, appointments book up weeks in advance through the Sede Electronica online system. A lawyer or gestor can apply on your behalf via Power of Attorney, removing the need to attend in person.

The permit required for non-EU nationals who wish to live and work in Spain under employment. Usually applied for by the employer on behalf of the employee. Subject to the national employment situation report (situación nacional de empleo), which checks whether a Spanish/EU national could fill the role first.

A pathway to regularising residency for those who have been living in Spain continuously (usually 3 years) without documentation. There are several types: arraigo social (requires a job offer or family ties), arraigo laboral (requires evidence of prior employment in Spain), and arraigo familiar.

The process by which a legally resident non-EU national in Spain can bring their immediate family members (spouse, minor children, dependent parents) to live with them. The sponsor must demonstrate adequate housing and financial means to support the family.

Spanish citizenship, generally available after 10 years of legal residency (or 2 years for nationals of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea, Portugal, and Sephardic Jews). Requires a language test (DELE A2), civic knowledge test (CCSE), and renouncing prior nationality in most cases.

Spain's personal income tax, paid by tax residents on worldwide income. Rates range from 19% to 47% (2026) depending on the income band, with autonomous communities setting their own top rates. The annual tax return (declaración de la renta) is filed between April and June.

Tax on income earned in Spain by non-residents. Applies to rental income, capital gains on Spanish property, and an imputed (deemed) income tax even on properties that are not rented out. Non-residents owning property in Spain must file IRNR returns even if the property sits empty.

A favourable tax regime for people relocating to Spain for work who have not been Spanish tax residents in the previous 5 years. Allows eligible individuals to pay a flat 24% tax rate on Spanish-sourced income (up to €600,000), instead of the standard progressive IRPF rates, for up to 6 years.

An annual information declaration (not a tax payment) for Spanish tax residents who hold assets worth over €50,000 outside Spain, including bank accounts, property, and investments. Failure to file or errors in filing have historically carried severe penalties, though reforms are ongoing.

An annual tax on net wealth above a certain threshold (€700,000 nationally, though regions vary significantly). Applies to residents' worldwide assets and non-residents' Spanish assets. Madrid and Andalusia have historically applied 100% rebates, effectively zeroing the tax for residents there.

Tax on the profit made when selling assets, including property, shares, and investments. For residents, taxed at savings rates: 19-28% (2026). For non-residents selling Spanish property, the buyer is required to withhold 3% of the purchase price as a prepayment of the seller's CGT liability.

Spain's value added tax, similar to UK VAT. Standard rate is 21%, with reduced rates of 10% (applies to new residential property purchases) and 4% for certain essential goods. Unlike ITP, IVA applies when buying a new build property directly from a developer.

Spain's national tax authority, equivalent to HMRC in the UK or the IRS in the US. Responsible for collecting taxes and administering tax filings. Their online portal (Sede Electrónica) requires a digital certificate (certificado digital) or Cl@ve system to access.

A digital identity credential that allows you to interact with Spanish government bodies online without visiting offices in person. Used for filing tax returns, checking social security records, accessing residency portals, and more. Obtained through accredited authorities including the FNMT (national mint).

The Spanish social security and tax registration for self-employed individuals. Autónomos pay monthly social security contributions (a flat fee under the new graduated system linked to actual income) and file quarterly IVA and IRPF returns. Registration is through the Agencia Tributaria and Seguridad Social.

Common informal name for the Spanish Ministry of Finance and the tax authorities in general. "Hacienda te perseguirá" (the taxman will find you) became a well-known phrase after a pop song by Ketama. If you hear "Hacienda" in a legal context, it refers to the tax authority.

The annual personal tax return filed by Spanish tax residents, covering the previous calendar year. Filed between April and June each year. Some residents with simple tax situations (only one employer, below certain income thresholds) may not be required to file, but most expats with overseas assets or multiple income sources should.

The tax form used by non-residents to declare and pay IRNR (non-resident income tax) in Spain. Used for rental income from Spanish property, capital gains on property sales, and the imputed income tax on properties left empty. Non-residents renting out property file quarterly; those with no rental income who simply own property file once per year (by 31 December for the prior tax year). Errors or late filing attract automatic penalties.

The official tax declaration form used to self-assess and pay ITP (Impuesto de Transmisiones Patrimoniales) - the property transfer tax due when buying a resale property in Spain. Filed by the buyer within 30 working days of signing the escritura with the relevant autonomous community tax authority. The same form (or a similar one) is also used for the Actos Jurídicos Documentados (AJD) stamp duty on mortgage deeds. Your lawyer or gestoría will typically handle this on your behalf.

A legal document setting out how a person wishes their assets to be distributed on death. In Spain, the most common form is an open will (testamento abierto) drawn up and retained by a notario. Any expat with assets in Spain should have a Spanish will to avoid lengthy and expensive probate delays. See our full guide: Inheritance Law in Spain for Expats.

Under Spanish inheritance law, certain heirs (primarily children and, in some cases, the surviving spouse) are entitled to a fixed portion of the estate regardless of what the will says. Two-thirds of the estate is reserved for children under the Spanish forced heirship rules. This can significantly limit testamentary freedom for expats used to UK or US law.

The estate (assets and liabilities) left by a deceased person. Accepting a herencia in Spain can include accepting the debts of the deceased - it is possible to accept "a beneficio de inventario" (conditionally), limiting liability to the value of inherited assets. See: Inheritance Law in Spain for Expats.

Tax paid by the beneficiary (not the estate) when inheriting assets. Rates and allowances vary enormously by autonomous community - Madrid and Andalusia have near-zero effective rates for close family, while other regions are considerably more expensive. Deadline to pay is 6 months from the date of death. For the full picture, see our guide to inheritance law in Spain for expats.

The notarial deed by which heirs formally accept the inheritance and it is distributed according to the will or intestacy rules. Must be signed before a notario and then registered with the Land Registry (for property) and the tax office.

A document obtained from the Spanish Ministry of Justice confirming whether the deceased made a will in Spain and, if so, which notario holds it. This is typically one of the first steps in the inheritance process in Spain. It can be obtained online or through a lawyer.

EU regulation allowing EU nationals living in Spain to elect that the succession law of their nationality governs their estate (rather than Spanish law). This election must be explicitly stated in a valid will. UK nationals post-Brexit are no longer EU citizens and Brussels IV does not apply to them.

A legal gift of assets during one's lifetime. In Spain, gifts are subject to the Impuesto sobre Sucesiones y Donaciones (inheritance and gift tax), with the same regional variations as inheritance tax. Gifts of property must be made by public escritura before a notario.

The person named in a Spanish will to ensure it is carried out correctly. The albacea has a maximum term of one year to fulfil their duties (extendable by agreement or the courts). For complex international estates, appointing an experienced lawyer as albacea is advisable.