Legal Terms
& Glossary

Cadastre / Cadastral Value

Spanish: Catastro / Valor catastral
The fiscal registry that determines property tax and valuation.

 

Capital Gains Tax (CGT)

Spanish: Impuesto sobre la Ganancia Patrimonial
Tax on the profit made when selling an asset, such as a Spanish property.

 

Capital Gains Withholding

Spanish: Retención del 3% para no residentes
A mandatory retention from the buyer when the seller is a non-resident.

 

Certificate of Habitation

Spanish: Cédula de habitabilidad
A document certifying that a Spanish property meets minimum living standards. Required in some regions for selling or renting.

 

Certificate of Non-Residency

Spanish: Certificado de no residencia
Confirms that an individual is not a Spanish tax resident.

 

Completion

Spanish: Escritura de compraventa / Firma
Final stage of buying a Spanish property, where contracts are signed before the Notary and ownership transfers.

 

Community of Owners

Spanish: Comunidad de propietarios
Governing body for shared residential buildings.

 

Compensation Payment

Spanish: Indemnización
Financial remedy ordered due to loss, damage or breach.

 

Conflict of Laws

Spanish: Derecho internacional privado
Rules determining which country’s laws apply in cross-border cases.

 

Constitution of a Company

Spanish: Constitución de sociedad
The legal formation of a Spanish company.

 

Contract of Sale

Spanish: Contrato de compraventa
A private or Notarial agreement outlining property purchase terms.

 

Declaration of Heirs

Spanish: Acta de declaración de herederos
A Notarial document establishing legal heirs when there is no Spanish will.

 

Deed (Title Deed)

Spanish: Escritura pública
The official document, signed before a Notary, that records the legal ownership of a property or rights.

 

Deed of Gift

Spanish: Escritura de donación
A transfer of property or assets without payment.

 

Deposit Contract

Spanish: Contrato de arras
A legally binding reservation contract used in Spanish property transactions, where the buyer pays a deposit to secure the purchase.

 

Dissolution of Joint Property

Spanish: Extinción de condominio
A legal act removing joint ownership, often used in separations, inheritances, or buyouts.

 

Domicile

Spanish: Domicilio fiscal
Your official tax address.

 

Due Diligence (Property)

Spanish: Diligencias previas / Revisión legal
Legal checks are performed before property purchase, including charges, debts, and licences.

 

Easement

Spanish: Servidumbre
A legal right affecting property use (e.g., right of way).

 

Embargo

Spanish: Embargo
A legal seizure or freeze on money or property due to unpaid debts or court orders.

 

Encumbrance

Spanish: Cargas / Gravámenes
Mortgages, debts, or restrictions registered against a property.

 

Energy Performance Certificate

Spanish: Certificado de eficiencia energética
A rating is required when selling or renting property in Spain.

 

Escrow

Spanish: Depósito en garantía
A neutral third-party holding funds pending conditions.

 

Executor

Spanish: Albacea
A person appointed in a will to manage, distribute and administer the estate of the deceased.

 

Foreigners’ Identification Number (NIE)

Spanish: Número de Identificación de Extranjero
A mandatory personal tax/identification number for any foreigner conducting legal, financial, or property-related activities in Spain.

 

Forced Heirship

Spanish: Legítima / Sucesión forzosa
A key part of Spanish inheritance law requires certain portions of an estate to be reserved for mandatory heirs (children or spouse).

 

Foundations Deed

Spanish: Escritura de constitución
Document establishing a company or legal entity.

Garnishment

Spanish Equivalent: Embargo de salario o cuentas
Court-ordered seizure of wages or assets.

 

General Tax Law

Spanish Equivalent: Ley General Tributaria
Framework for Spain’s tax obligations.

 

Grant of Probate (UK concept)

Spanish Equivalent: Declaración de herederos (approximate)
Spain does not use the UK probate system; instead, heirs formalise rights through Notary declarations and inheritance deeds.

 

Habitation Certificate

Spanish Equivalent: Cédula de habitabilidad
Confirms a property meets living standards.

 

Heir

Spanish Equivalent: Heredero
Person legally entitled to inherit assets.

 

IBI (Annual Property Tax)

Spanish Equivalent:  Impuesto sobre Bienes Inmuebles
Municipal property tax is paid yearly.

 

Inheritance Deed/Tax

Spanish Equivalent: Impuesto sobre Sucesiones y Donaciones
Tax payable upon inheriting assets.

 

IPO / Company Registration

Spanish: Alta en el Registro Mercantil
Formal listing of a Spanish company.

 

Joint Ownership

Spanish: Copropiedad
Shared property ownership.

 

Judgement Debt

Spanish: Deuda judicial
Debt confirmed by court order.

 

Land Registry

Spanish: Registro de la Propiedad
The official public registry of property ownership and associated rights or encumbrances.

 

Last Will and Testament

Spanish: Testamento
Document dictating post-death asset distribution.

 

Legacy

Spanish: Legado
An item or sum left to someone in a will.

 

Legal Representative

Spanish: Representante legal
Authorised individual acting on another’s behalf.

 

Legalisation / Apostille

Spanish: Apostilla de La Haya
An international certification confirming the authenticity of a document for legal use between countries.

 

Letter of Instruction

Spanish: Carta de instrucciones
Supplementary guidance for executors.

 

Modelo 210

Spanish: Non-resident income tax form
Required for non-resident property owners.

 

Modelo 720

Spanish: Overseas Assets Declaration
Mandatory reporting of foreign assets.

 

Mortgage Deed

Spanish: Escritura de hipoteca
Notarial document recording a mortgage.

 

Municipal Tax (Plusvalía)

Spanish: Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana
A local tax on the increase in urban land value when selling or inheriting property.

 

Negative Certificate of Debts

Spanish: Certificado de deudas cero
Shows a property has no outstanding charges.

 

New-Build Ten-Year Guarantee

Spanish: Seguro decenal
Compulsory structural insurance for builders.

 

Notary

Spanish: Notario
A senior public official who authenticates legal documents, including property transfers, wills, and powers of attorney.

 

Nota Simple

English: Property Report Extract
An official summary of a property showing ownership, charges, mortgages and encumbrances.

 

Occupation Licence

Spanish: Licencia de primera ocupación
Required to inhabit new or renovated properties.

 

Official Translation

Spanish: Traducción jurada
A sworn translation completed by a certified translator for use in court or legal processes.

Patrimonial Gain

Spanish: Ganancia patrimonial
Profit obtained from selling an asset.

 

Power of Attorney (POA)

Spanish: Poder notarial
A document granting authority to another person to act on your behalf in legal matters, often used for Spanish property purchases.

 

Probate (UK)

Spanish Equivalent: Tramitación de herencia
Spain has no probate court; the inheritance process occurs through Notaries and the Land Registry.

 

Proindiviso

English: Joint Undivided Ownership
A form of shared ownership where individuals own a percentage of a property but not a specific physical part.

 

Property Tax (IBI)

Spanish: Impuesto sobre Bienes Inmuebles
A municipal annual tax paid by property owners in Spain.

 

Quasi-Contract

Spanish: Cuasicontrato
An obligation arising without a formal contract.

 

Quiet Title

Spanish: Cancelación de cargas
Removing legal claims or charges affecting property.

 

Registry Extract (Nota Simple)

Spanish: Nota Simple Registral
Shows ownership and liabilities of a property.

 

Resident Permit

Spanish: Permiso de residencia
A legal document allowing you to live in Spain.

Settlement Agreement

Spanish: Acuerdo transaccional
Legally binding dispute resolution without a court.

 

Severance Payment

Spanish: Indemnización por despido
Payment owed to employees upon termination.

 

Spanish Will

Spanish: Testamento español
A legally binding will drafted and executed in Spain following Spanish formalities and recorded by the Notary.

 

Stamp Duty (Property)

Spanish: Actos Jurídicos Documentados (AJD)
Tax is applied to Notarial acts such as mortgage deeds.

 

Succession Law

Spanish: Derecho de sucesiones
The legal framework in Spain governing how an estate is inherited, including forced heirship rules.

 

Tax Identification Number (NIF)

Spanish: Número de Identificación Fiscal
Required for residents and Spanish companies.

 

Tenancy Agreement

Spanish: Contrato de arrendamiento
Legal contract between landlord and tenant.

 

Testamentary Executor

Spanish: Albacea
A person appointed to implement a will.

 

Title Deed

Spanish: Escritura
The formal record of ownership of a property, often referring broadly to the signed Notarial document.

 

Usufruct

Spanish: Usufructo
A legal right allowing someone to use and enjoy a property without owning the full title.

VAT (IVA)

Spanish: Impuesto sobre el Valor Añadido (IVA)
A consumption tax is applied to goods and services. Applicable in some property purchases (e.g., new-builds).

 

Vendor

Spanish: Vendedor
A person selling a property or asset.

 

Visado / Residency Visa

English: Spanish Residency Permit / Visa
A legal status allowing a non-Spanish citizen to live in Spain. Different types: non-lucrative visa, golden visa, etc.

 

Will

Spanish: Testamento
A legal declaration detailing how a person’s estate should be distributed after death.

 

Withholding Tax

Spanish: Retención fiscal
Tax withheld at the source (e.g., XX% on rental income).