Reference

Spanish property glossary

Plain-English definitions of the Spanish legal, tax and process terms international buyers encounter. Each entry links to the relevant guide for deeper context.

A

AJD(Actos Jurídicos Documentados): Stamp duty on notarised documents in Spain, including new-build sale deeds and mortgage deeds. Rate set by each autonomous community.

C

Catastro: The Spanish cadastral register — an administrative description of every property, used as the basis for IBI and other taxes. Separate from the Land Registry.
Cédula de habitabilidad: Habitation certificate issued by the local authority confirming that a dwelling meets minimum habitability standards. Required in many regions for utility contracts and tourist licences.
Comunidad de propietarios: Owners' community for any property in a building or development with shared elements. Owners pay a monthly fee (comunidad) for shared maintenance.
Contrato de arras: Deposit contract under Article 1454 of the Spanish Civil Code. Typically 10% of the price; if the buyer withdraws they forfeit the deposit, if the seller withdraws they repay double.

E

Escritura pública: The public deed of sale signed before a Spanish notary that transfers ownership of a property from seller to buyer.

G

Golden Visa: Spain's investor residency permit for non-EU buyers, historically granted for property investment of €500,000+. The property-based Golden Visa was withdrawn in 2025.

H

Hipoteca: Spanish mortgage. Non-resident mortgages typically allow lower loan-to-value ratios than resident mortgages.

I

IBI(Impuesto sobre Bienes Inmuebles): Annual local property tax set by the municipality, calculated on the cadastral value of the property.
IRNR(Impuesto sobre la Renta de no Residentes): Spanish Non-Resident Income Tax. Non-resident owners of Spanish property owe imputed income tax on second homes and tax on any actual rental income, filed on Modelo 210.
ITP(Impuesto sobre Transmisiones Patrimoniales): Property Transfer Tax payable by the buyer on resale properties in Spain. The rate is set by each autonomous community.
IVA(Impuesto sobre el Valor Añadido): Spanish value-added tax. New-build residential property is taxed at 10% IVA instead of ITP, plus AJD.

L

Licencia turística: Tourist rental licence. Issued at autonomous-community level and required to legally let a property on short-term holiday platforms. Rules differ sharply by region.

N

NIE(Número de Identificación de Extranjero): Spanish foreigner tax identification number. Required by every foreign buyer to sign a property deed, open a bank account, take out a mortgage and pay taxes in Spain.
Nota Simple: Official summary from the Spanish Land Registry (Registro de la Propiedad) showing a property's owner, legal description, mortgages and any charges or encumbrances.
Notario: Spanish notary — an impartial public official who certifies the public deed of sale. The notary does not represent buyer or seller.

P

Plusvalía municipal: Municipal tax on the increase in the cadastral value of urban land between purchase and sale. Legally payable by the seller, though the contract can shift it.

R

Registro de la Propiedad: The Spanish Land Registry, where ownership of real property is recorded. Inscription gives the strongest legal protection of title.

T

Tasación: Official property valuation performed by a regulated Spanish valuer (sociedad de tasación) for mortgage purposes.

W

Wealth Tax(Impuesto sobre el Patrimonio): Spanish annual tax on net assets above a regional threshold. Rules vary significantly by autonomous community; some regions effectively zero-rate it for residents.