GLOSSARY - SPANISH LEGAL TERMS
Abogado
Solicitor, Attorney, Lawyer
Administrador
Administrator
Acta
Minutes of a meeting
Al Contado
Cash
Albacea
Executor of a will
Alquiler
Rent
Arbitrio sobre el incremento
A form of Capital Gains tax, on an increase in land value (Plus Valia)
Asegurar
To insure
Asesor
Fiscal Financial advisor, Accountant, Tax consultant
Autorizacion de resdidencia
Residence Permit
Ayuntamiento
Town hall
Certificado de cambio de divisas
Certificate of exchange of foreign currency into Euros
Certificado de empadronamiento
Certificate showing a person resides or owns property in a certain municipality
Certificado
penal against a person
Cobrar
Cashing a cheque, to collect a payment
Comprador
Buyer/purchaser
Compensacion extranjera
A percentage deduction applied to Spanish Income Tax, in order to compensate for tax paid abroad
Comunidad de proprietarios
An owners association in an apartment building
Contrato de compraventa
Sales/Purchase contract
Contribucion dineraria extranjera
Foreign money contribution, when starting a business if non-EC person
Contribucion Urbana
Municipal real estate tax, known as IBI
Cuenta corriente
Cheque account (bank)
Declaracion de impuesto
Tax return
Declaracion de obra nueva
Declaration and registry of a new construction
Declaracion de renta
Income Tax return
Demanda
Law suit
Documento unificado
Work and residence permit
Domiciliacion de pagos
Standing order (water bills, etc)
Escritura de compraventa
Notarised contract of sale and purchase
Escritura publica
Notarized and registered deed of title to property
Estatutos
By-laws, statutes from owners of apartment buildings
Gastos
Expenses
Hacienda
Finance and tax ministry/treasury
Hipoteca
Mortgage
Honorarios
Fees
Impuesto sobre actividades Economicas (IAE)
A tax replacing a formal fiscal licence for professionals and business operations
Impuesto sobre Bienes
Annual municipal
Inmuebles (IBI)
Real estate tax
Impuesto de transmisiones patrimoniales
Real estate transfer tax
Impuesto extraordinario sobre el partimonio
Wealth tax/Capital assets tax
Impuesto municipal sobre la renta de las Personas fisicas
Income Tax
Ley de arrendamientos urbanos
Urban letting law covering property rental
Ley de la propiedad horizontal
Real Estate Law containing framework for rights and obligations of individual owners of condominiums.
Licencia de aperture
Licence to open a business
Licencia fiscal
An old annual business licence replaced by IAE
Memoria
List of specifications and materials for a construction job
Numero de identificacion de extranjeros (NIE)
Tax identification number for foreigners
Parcela
Building plot
Patrimonio
Capital assets/patrimony
Plan Parcial
Plan of building plots (Housing development)
Poder
Power of attorney, proxy
Registro de la propiedad
Property registry
Residente
Resident - holds an official residence permit
Retencion
Withholding tax, from salaries, rental income, etc
Solicitud
Request/petition/application
Tarjeta Communitaria
EC registration card
Temporada
Short period of time, season
Testamento
Will/testament
Todos los gastos
All charges (stipulated in home purchase contract, to buyer)
Traspaso
Lease of property/transfer
Trimstre
Quarter
Urbanizacion
Housing estate
Valor Catastra
Official valuation of property (for tax purposes)
Visado de residencia
Visa for living in Spain