Ressourcen · Glossar

Glossar

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Address: Torrevieja, Alicante, 03180, ES
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Klar verständliche Leitfäden, FAQs und ein Glossar für Nichtansässige im spanischen Steuersystem.

Fiscal

AEAT(Spanish tax agency): Agencia Estatal de Administración Tributaria — the Spanish tax authority responsible for collecting state-level taxes including IRPF, IRNR, IS, IVA and the patrimonio (Modelo 714). Local tax matters are handled by the relevant CCAA or municipality.
Autónomo(Self-employed): Self-employed status. Requires alta in RETA (Régimen Especial de Trabajadores Autónomos) at Seguridad Social plus alta at AEAT (Modelo 037). Triggers monthly Seguridad Social cuota and quarterly IRPF + IVA filings.
Base imponible(Taxable base): Taxable amount before applying the rate, calculated by subtracting deductible expenses and reductions from gross income. Different from base liquidable, which is the result after further allowances are applied.
Base liquidable(Net taxable base): Net taxable base after reductions and personal/family allowances are subtracted from base imponible. The tax rate is applied to base liquidable to reach the cuota.
CDI(Double-taxation treaty): Convenio de Doble Imposición — bilateral tax treaty allocating taxing rights between Spain and the partner country, capping withholding rates on dividends, interest, royalties and capital gains. Spain has ~90 active CDIs.
Certificado de residencia fiscal(Tax residency certificate): Document issued by the tax authority of the country of residence stating that the holder is a tax resident there. Required to invoke a CDI rate cap when receiving Spanish-source income (dividends, interest, royalties).
Convenio(Treaty): In the fiscal context, shorthand for CDI (Convenio de Doble Imposición). May also refer to the 1963 Spain-France inheritance treaty or other bilateral fiscal instruments.
Cuota(Tax due): Tax actually due after applying the rate to base liquidable and subtracting any deductions or credits. The cuota is the figure paid (or refunded) at filing.
DGT(General tax directorate): Dirección General de Tributos — the Spanish Ministry of Finance unit that issues binding rulings (consultas vinculantes) on the interpretation of tax law. DGT rulings bind AEAT but not courts; the Tribunal Supremo has the final word.
Domicilio fiscal(Fiscal address): The address registered with AEAT where official notifications are served. For non-residents this is typically the address of the fiscal representative in Spain (Modelo 030).
Establecimiento permanente(Permanent establishment): Permanent establishment — fixed place of business through which a non-resident carries on activity in Spain. Triggers full IRNR taxation as if the entity were a Spanish company. The CDI's PE clause is the gating definition.
Hacienda(Tax authority (informal)): Informal Spanish term for the tax authority (state-level = AEAT, regional = Hacienda autonómica). When you hear "Hacienda dice…" it means AEAT or the relevant regional collector has issued an opinion or assessment.
IRNR(Non-resident income tax): Impuesto sobre la Renta de No Residentes — Spanish income tax for non-residents. Filed via Modelo 210. Rate is 19 % (EU/EEA residents) or 24 % (non-EU). Triggers on Spanish-source income including imputed rental from owned property.
IRPF(Resident income tax): Impuesto sobre la Renta de las Personas Físicas — Spanish income tax for residents. Progressive bracket from 19 % up to ~47-54 % depending on CCAA. Triggers when you spend >183 days in Spain or your centre of economic interests is here.
IVA(VAT): Impuesto sobre el Valor Añadido — Spanish VAT. General rate 21 %, reduced 10 %, super-reduced 4 %. Filed quarterly via Modelo 303. New-build property purchases use IVA + AJD instead of ITP.
Modelo 030(Fiscal-rep registration): AEAT form to designate a fiscal representative for non-residents (or notify changes to your fiscal address). Filed once when you appoint a representative; the representative receives all subsequent AEAT correspondence.
Modelo 037(Simplified census): AEAT census form for individuals registering as autónomo (simplified version of Modelo 036). Activates the IRPF, IVA and IAE obligations triggered by self-employment.
Modelo 100(Annual IRPF return): Annual personal income tax return for residents (IRPF). Filed between April and June for the previous calendar year. Captures worldwide income with credits for foreign tax paid via CDI.
Modelo 130(Quarterly IRPF): Quarterly self-assessment for autónomos: 20 % of the period's net profit, paid in advance against the eventual annual Modelo 100. Q1 due 20 April, Q2 20 July, Q3 20 October, Q4 30 January.
Modelo 210(IRNR return): IRNR return form. Imputed-income filing is annual (deadline 31 December of the year after); rental-income filing is quarterly. The same form covers capital-gain on disposal as well, with a 3 % buyer retention (Modelo 211) on account.
Modelo 303(Quarterly VAT): Quarterly VAT self-assessment for autónomos and businesses. Reports IVA repercutido (charged to clients) minus IVA soportado (paid on inputs). Same Q1/Q2/Q3/Q4 deadlines as Modelo 130.
Modelo 714(Wealth tax): Annual patrimonio (wealth-tax) return. For residents the threshold is €700 000 net wealth + €300 000 vivienda habitual exemption (national; CCAA can modulate). For non-residents the threshold applies only to Spanish-located assets.
Modelo 720(Foreign-asset declaration): Informational return on foreign assets above €50 000 in any of three categories (accounts · listed securities/funds · real estate). Required of Spanish tax residents. The 2022 ECJ ruling struck down the original aggressive penalties but the filing obligation remains.
Representante fiscal(Fiscal representative): A Spain-resident individual or company designated to represent a non-resident before AEAT. Mandatory in some cases (e.g. permanent establishment), strongly recommended in most others (so AEAT notifications reach a Spanish address). Designated via Modelo 030.
RETA(Self-employed SS regime): Régimen Especial de Trabajadores Autónomos — the Seguridad Social regime for self-employed workers. Monthly cuota (€80 minimum first year under tarifa plana, scaling up). Different from RGSS (employees) or RETMAR (sea workers).
TEAC(Central economic-administrative court): Tribunal Económico-Administrativo Central — top-tier administrative tribunal for tax disputes, sitting between AEAT and the contencioso-administrativo court system. TEAC criteria are binding on AEAT but reviewable by the Audiencia Nacional + TS.

Property

AJD(Stamp duty): Actos Jurídicos Documentados — stamp duty applied on documented legal acts. For new-build property purchases (vivienda nueva) it replaces ITP; rate varies by CCAA, typically 1-1.5 %.
Catastro(Cadastre): The Spanish cadastre — the registry of all real estate identifying physical, legal and economic attributes (location, surface, owner, valor catastral). Different from the Registro de la Propiedad which records ownership and charges.
Escritura(Notary deed): A public deed signed before a notary. The vehicle for property transfers, mortgages, powers of attorney and inheritance acceptances. Must be entered in the Registro de la Propiedad to bind third parties for real estate transactions.
IBI(Council property tax): Impuesto sobre Bienes Inmuebles — the annual municipal property tax based on valor catastral. Paid to the local town hall (ayuntamiento), not AEAT. Rates vary 0.4-1.1 % depending on CCAA and municipality.
IIVTNU(Municipal plusvalía): Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana — municipal capital-gain tax on urban land. Often called plusvalía municipal. Post-STC 182/2021 the taxpayer can choose objective method (coefficients) or real-gain method.
ITP(Property transfer tax): Impuesto sobre Transmisiones Patrimoniales — property transfer tax on used (vivienda usada) real estate purchases. Devolved to CCAAs; rates 6 % (Madrid) to 11-13 % (Cataluña, ComunidadValenciana). Doesn't apply to new-build (which uses AJD).
LRHL(Local-tax law): Ley Reguladora de las Haciendas Locales (RDLeg 2/2004) — governs municipal taxes including IBI and IIVTNU. Article 108 caps the IIVTNU rate at 30 %; article 107 covers the post-STC 182/2021 dual-method election.
Modelo 600(ITP/AJD self-assessment): Autonomic-level form for self-assessing ITP or AJD on a property purchase or other taxable transmission. Filed at the relevant CCAA tax office, not AEAT. Must be filed and paid before the escritura is registered.
Plusvalía municipal(Municipal capital-gain tax): Common term for IIVTNU — the municipal land-value increment tax. Paid to the municipality where the property is located. Post-STC 182/2021 the taxpayer can choose objective method (coefficients) or real-gain method.
Registro de la Propiedad(Land registry): Spanish land registry — the public registry of property ownership and charges (mortgages, easements, embargos). Different from the Catastro (which records physical/economic attributes). Inscription protects against third-party claims.
Valor catastral(Cadastral value): Cadastral value — the administrative valuation of a property recorded at the Catastro, used as the base for IBI, IIVTNU and IRNR imputed-income. Generally below the market value (~50-70 %).
Vivienda habitual(Habitual residence): Habitual residence — the property where the taxpayer lives at least 3 years before any tax-relevant event. Triggers reductions in IRPF (vivienda exemption on sale if reinvested), patrimonio (€300 000 exemption) and ISD (95 % reduction up to €122 606,47).
Vivienda nueva(New-build property): New-build (first-transfer) property. Tax treatment: IVA + AJD (instead of ITP). The IVA rate is 10 % on residential, 21 % on commercial. AJD varies 1-1.5 % by CCAA.
Vivienda usada(Second-hand property): Second-hand (subsequent-transfer) property. Tax treatment: ITP (instead of IVA + AJD). Rate varies 6 % (Madrid) to 11-13 % (Cataluña, ComunidadValenciana). Filed via Modelo 600 at the relevant CCAA.

Inheritance & gifts

Erbschaftssteuer(German inheritance tax): German inheritance tax. Levied on heirs resident in Germany on worldwide inheritance with a credit for foreign inheritance tax paid (anrechenbar). No bilateral treaty with Spain on inheritance, only unilateral relief.
ISD(Inheritance and gift tax): Impuesto sobre Sucesiones y Donaciones — Spanish inheritance and gift tax. Devolved to CCAAs, so the effective rate ranges from ~0 % (Madrid/Andalucía 99 % bonificación grupos I-II) to 20-30 % (less generous CCAAs). Modelo 650 for inheritance, Modelo 651 for gifts.
LISD(Inheritance tax law): Ley del Impuesto sobre Sucesiones y Donaciones (Ley 29/1987) — the foundational Spanish inheritance and gift tax statute. Article 26 covers usufruct valuation; article 20 covers reductions; article 22 covers the multiplicador.
Modelo 650(Inheritance return): ISD inheritance self-assessment form. Filed at the relevant CCAA within 6 months of death (extendable once by 6 more). Covers all heirs of one estate; each heir pays per their cuota.
Modelo 651(Gift return): ISD gift-tax self-assessment form. Filed at the relevant CCAA within 30 working days of the gift (escritura date for property gifts). Same bonificación treatment as Modelo 650 in most CCAAs.
Parentesco(Kinship group (ISD)): Kinship category for ISD purposes (LISD art. 20). Group I: descendants under 21. Group II: descendants ≥21, spouse, ascendants. Group III: collateral relatives 2nd-3rd degree (siblings, uncles, nephews). Group IV: 4th-degree-and-beyond + non-relatives.
Patrimonio preexistente(Pre-existing wealth (ISD)): Heir's pre-existing net wealth at the moment of inheritance. Drives the multiplicador in LISD art. 22 (1.0× to 2.4× depending on bracket). Disclosure is mandatory on Modelo 650.
Usufructo(Usufruct): Usufruct — right to use and benefit from property owned by another. Two flavours: vitalicio (for life) valued at 89 - age % (LISD art. 26.a, capped 10-70 %); temporal (fixed term) valued at 2 % per year capped at 70 %.

Immigration

DNI(Spanish national ID): Documento Nacional de Identidad — the Spanish national identity document, issued only to Spanish citizens. Foreign nationals receive a NIE instead.
NIE(Foreigner ID number): Número de Identidad de Extranjero — required for any tax filing, property transaction or contract in Spain by a foreign national. Two flavours: NIE comunitario (EU/EEA citizens) and NIE no comunitario (third country, more documentation).

General

Apostilla(Apostille): Internationally recognised authentication of a public document under the 1961 Hague Convention. Required to validate foreign documents (poder, certificate of residency, birth/death certificate) for use in Spain.
BOE(Spanish official gazette): Boletín Oficial del Estado — Spain's official legal gazette where all enacted laws, royal decrees, ministerial orders and tax regulations are published. A reference is only legally enforceable once published in the BOE.
CCAA(Autonomous community): Comunidades Autónomas — Spain has 17 autonomous regions plus 2 autonomous cities (Ceuta + Melilla), each with its own fiscal powers over inheritance/gift tax, ITP, AJD, patrimonio and certain IRPF deductions.
EEE(European Economic Area): European Economic Area — EU member states plus Iceland, Liechtenstein and Norway. Some Spanish tax provisions (rental-expense deductibility) extend to EEA residents in line with EU free-movement law, even when EU rates do not.
Notario(Notary public): Notary — Spanish notaries are public officials with independent fee-regulated tariffs (arancel). Their seal converts a private document into an escritura with full evidentiary force.
Poder(Power of attorney): Power of attorney. For Spanish use: notarised in Spain (poder español) or apostilled + sworn-translated if granted abroad. Common types: poder general (broad), poder especial (specific transaction), poder preventivo (effective on incapacity).
STC(Constitutional court ruling): Sentencia del Tribunal Constitucional — Constitutional Court ruling. STC 182/2021 is the landmark plusvalía municipal decision invalidating the prior calculation method when the actual gain was zero or negative.
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