Glossary

Spanish property glossary

Every Spanish term you come across when buying a home in Spain, explained in plain language. Search by the Spanish term or by its meaning, and filter by category.

63 terms

Legal

18 / 18

AFO / DAFO

Legal

A procedure to legalise, after the fact, a home built outside its permit. Common for rural properties in Andalucía.

Cargas

Legal

Charges resting on a property, such as a mortgage, a seizure or overdue community fees. They follow the property, not the seller.

Catastro

Legal

The cadastre, which registers properties for tax purposes. Note that the Catastro and the property register are two separate systems.

Cédula de habitabilidad

Legal

A habitation certificate confirming that a home meets the minimum requirements to be lived in. Often needed to connect utilities.

Certificado de eficiencia energética

Legal

The energy performance certificate of the home, mandatory for sale and rental. It indicates consumption and insulation.

Contrato de arras · Arras

Legal

The deposit under the preliminary purchase contract. Under a contrato de arras penitenciales you may withdraw, but you then lose your deposit; if the seller withdraws, you receive double.

Contrato de reserva

Legal

An initial reservation agreement that takes a home off the market temporarily against a small deposit, before the arras contract follows.

Embargo

Legal

A seizure on the property, for example due to an unpaid debt. It appears in the nota simple and should be cleared before the transfer.

Escritura pública · Escritura

Legal

The official notarial deed of sale. It formally transfers ownership to you; only after signing before the notary are you the legal owner.

Licencia de primera ocupación · LPO

Legal

The first-occupancy licence for new-build homes, confirming that the property was built in line with its permit and may be occupied.

Nota simple

Legal

An extract from the Spanish property register. It shows who the owner is, how large the property is and whether any charges such as a mortgage or a seizure rest on it. We always request it before you make an offer.

Legal advice service

Notario

Legal

The notary who draws up the deed of sale and formalises the transfer. An independent public official with a legally fixed fee.

PGOU

Legal

The municipal zoning plan that determines what may be built on a plot of land. Crucial to check when buying land or new-build.

Poder notarial

Legal

A notarial power of attorney letting someone, for example your lawyer, act on your behalf. Useful when you cannot always be in Spain.

Referencia catastral

Legal

The unique cadastral number of a property, comparable to a fingerprint of the property for the tax authorities.

Registro de la Propiedad

Legal

The Spanish property register recording who owns a home and which charges rest on it. Registration puts your ownership in writing.

Servidumbre

Legal

An easement, for example a right of way for neighbours across your land.

Usufructo

Legal

Usufruct. The right to use a property and draw income from it while someone else remains the owner.

Tax

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AJD

Tax

Stamp duty on the official deed, only on new-build and on the mortgage deed. The percentage is set regionally.

Basura

Tax

The municipal waste tax, a small annual charge for household rubbish collection.

Gastos de comunidad

Tax

The monthly or annual contribution to the owners’ association for shared amenities.

IBI

Tax

The annual municipal property tax, comparable to a local real-estate tax.

IRNR

Tax

The income tax for non-residents on the personal use or rental income of your Spanish home.

ITP

Tax

Transfer tax on the purchase of a resale home. A percentage of the price that varies by region, usually between 6 and 13 percent.

Cost calculator

IVA

Tax

Spanish VAT. On new-build homes you pay 10 percent IVA instead of transfer tax.

Modelo 210

Tax

The tax form with which non-residents declare and pay their annual IRNR.

NIE

Tax

The Spanish identification number for foreigners. You need it to buy a home, take out a mortgage and pay tax. Without a NIE you cannot sign a deed.

NIE & TIE service

Patrimonio

Tax

Wealth tax, which applies above a certain threshold. The exemptions differ greatly by region.

Plusvalía municipal

Tax

A municipal tax on the increase in land value, settled at the time of sale.

Retención 3%

Tax

When a non-resident sells, the buyer withholds 3 percent of the price and pays it to the tax authorities as an advance on the seller’s capital-gains tax.

Process

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Abogado

Process

A lawyer. An independent legal professional who checks the purchase legally and protects your interests.

Legal advice service

Due diligence

Process

The legal and structural investigation of a home before purchase, to uncover hidden problems in time.

Entrega de llaves

Process

The handover of the keys. This often coincides with signing before the notary.

Firma

Process

The signing of the deed of sale before the notary, the moment of legal transfer.

Gestoría

Process

An administrative agency that handles practical formalities, such as paying taxes and registering the property.

Oferta

Process

The offer you make on a home, often after a viewing and negotiation.

Reserva

Process

Reserving a home against a small deposit so that the seller takes it off the market.

Señal

Process

A deposit you put down to reserve a home, ahead of the purchase contract.

Subrogación

Process

Taking over an existing contract, for example the seller’s current mortgage or insurance policy.

Tasación

Process

An official valuation of the property. The bank requires it before approving a mortgage.

Valuation service

Construction

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Aval bancario

Construction

A bank guarantee. For off-plan new-build, the bank guarantees your deposits are refunded if the developer fails to deliver. Always ask for this before you pay.

Calificación energética

Construction

The energy rating of the home, from A to G, indicating its expected consumption.

Comunidad de propietarios

Construction

The owners’ association of an apartment block or urbanisation, which manages shared upkeep.

Estatutos

Construction

The bylaws of the owners’ association, setting the rules on use, rental and shared costs.

ITE

Construction

The technical inspection of older buildings, comparable to a mandatory building survey.

Llave en mano

Construction

Turnkey delivery. You receive a fully finished home you can move into straight away.

LOE

Construction

The Spanish building act that sets quality requirements and guarantees for new construction.

Memoria de calidades

Construction

The specifications for a new-build, listing the exact materials and finishes the developer promises.

Obra nueva

Construction

New-build. A home sold for the first time, directly from the developer.

Segunda mano · Reventa

Construction

Resale property, a home that has already been sold and lived in before.

Seguro decenal

Construction

A ten-year insurance the developer takes out against serious structural defects in new-build.

Financial

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Aval

Financial

A guarantee, for example a person or bank standing surety for the repayment of a loan.

Comisión de apertura

Financial

An arrangement fee some banks charge on the loan amount when taking out a mortgage.

Euríbor

Financial

The European reference rate on which variable-rate mortgages in Spain are based.

Hipoteca

Financial

The mortgage. For non-residents, Spanish banks usually finance up to 60 to 70 percent of the value.

Mortgage service

LTV

Financial

Loan to value, the ratio between the loan amount and the property’s value, expressed as a percentage.

Subrogación de hipoteca

Financial

Taking over the seller’s existing mortgage, or switching to another bank while keeping the loan.

TAE

Financial

The annual percentage rate of a loan, including interest and costs, comparable to an APR.

Living

5 / 5

Comunidad autónoma

Living

An autonomous community, the Spanish region. Many property taxes and rules are set at this level.

Empadronamiento

Living

Your registration with the town hall, the padrón. Needed for access to healthcare, schooling and local services.

Licencia turística

Living

The licence you need to rent your home legally to tourists. The rules differ by region.

Residente fiscal

Living

You are a tax resident if you spend more than 183 days a year in Spain or your centre of economic interests is there.

Suministros

Living

The utilities, such as water, electricity and gas, which you put in your name after the purchase.

Frequently asked questions

About the Spanish terms

In Spain, Spanish is the legally valid language of the deed. You usually receive a translation for information, but the Spanish text prevails. We and your lawyer go through every clause with you.

We’re happy to help

Come across a term that isn’t listed here?

Just ask us, or let us guide you through the entire buying process. We explain every term in plain language.

Important

The information above is indicative and not legal or tax advice. Rules and rates differ by region and situation and change regularly. For questions in this area we always refer you to a Spanish tax adviser or lawyer. Last reviewed: June 2026.

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