Buying or selling in Spain comes with its own vocabulary. This glossary explains the terms you will meet — the taxes, the contracts, the documents and the people — clearly and without jargon.
Taxes & costs
- ITP
- Impuesto de Transmisiones Patrimoniales — transfer tax on resale property, charged to the buyer. In Catalonia it is progressive: 10% up to €600,000, 11% to €900,000, 12% to €1,500,000 and 13% above.
- IVA
- Value-added tax (VAT), charged at 10% on new-build homes bought from a developer, instead of ITP.
- AJD
- Impuesto de Actos Jurídicos Documentados — stamp duty, 1.5% in Catalonia, payable on new-build purchases alongside IVA.
- Plusvalía
- A municipal tax on the increase in the land value during ownership, paid by the seller at completion.
- IBI
- Impuesto sobre Bienes Inmuebles — the annual local property (council) tax, paid by the owner.
- IRNR
- Impuesto sobre la Renta de no Residentes — annual non-resident income tax, paid by non-resident owners on actual or imputed rental value.
- 3% retention
- When the seller is a non-resident, the buyer withholds 3% of the price and pays it to the tax authority as an advance against the seller’s capital gains tax.
Contracts & documents
- Reserva
- A reservation contract with a deposit of around 1% that takes a property off the market while contracts are prepared.
- Arras
- The preliminary purchase contract, signed with a deposit of around 10%, which binds both parties and sets the completion date.
- Escritura
- The public title deed, signed before a notary at completion, transferring ownership of the property.
- Nota simple
- An extract from the Land Registry showing the legal owner, the property’s description and any charges, mortgages or debts against it.
- Cédula de habitabilidad
- A habitation certificate confirming a home meets the minimum standards to be lived in; required to sell or rent.
People & institutions
- Notario (notary)
- The public official who authenticates the title deed (escritura) and oversees the signing at completion.
- Gestor
- An administrative professional who handles paperwork, tax filings and registrations on a client’s behalf.
- Registro de la Propiedad
- The Land Registry, where ownership of property and any charges against it are officially recorded.
- NIE
- Número de Identidad de Extranjero — a foreigner’s identification and tax number, required to buy property or transact in Spain.
- API
- Agent de la Propietat Immobiliària — the regulated Spanish estate-agent profession and its professional association.
- AICAT
- The official register of estate agents in Catalonia (Agents Immobiliaris de Catalunya).
Property & local terms
- Masía
- A traditional Catalan farmhouse — a centuries-old stone country house, often with land, prized when restored.
- Comunidad de propietarios
- The owners’ association for an apartment block or gated development, which sets and collects community fees.
- Obra nueva
- A new-build property, bought from a developer and subject to IVA plus AJD rather than ITP.
For the figures behind these terms, see our guides to the cost of buying in Spain, the arras contract and selling property in Spain.
General information, not legal or tax advice. Always confirm with a qualified lawyer and tax adviser.