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 o custo de compra na Espanha, the arras contract and selling property in Spain.
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General information, not legal or tax advice. Always confirm with a qualified lawyer and tax adviser.