Glossary

A

AEAT

The Agencia Estatal de Administración Tributaria, Spain’s tax agency. People usually just call it Hacienda.

Apoderamiento

A power of representation that lets another person or company act for you before a public body, for example to receive and open your notifications.

Autónomo

A self-employed person in Spain, registered with the Seguridad Social under the RETA scheme and with the AEAT for tax.

B

BOE

The Boletín Oficial del Estado, Spain’s official state gazette, where laws and official announcements are published.

C

Catastro

Spain’s land registry for describing and valuing property. It sets the valor catastral used to calculate IBI and some other taxes. Ownership itself is recorded in the Registro de la Propiedad.

Certificado digital

An electronic certificate, often issued by the FNMT, that identifies you online and lets you sign documents and use government portals.

CIF

The old name for a Spanish company’s tax number. Companies now have a NIF, but many people still say CIF.

Cl@ve

The Spanish government’s login system for online services, using a PIN sent to your phone or a permanent password, as an alternative to a digital certificate.

Companies House

The UK registrar of companies. It keeps the public register of company details, including the registered office address and directors.

Comunidad de propietarios

The owners’ association of a building or development in Spain, which sets and collects community fees and holds annual meetings.

Confirmation statement

A yearly filing every UK company makes to Companies House to confirm its registered details are up to date.

D

DEHú

The Dirección Electrónica Habilitada única, the central government point where you can see and open electronic notifications from many Spanish public bodies.

DEV

The Dirección Electrónica Vial, the DGT’s electronic address for traffic fines and other traffic notifications.

DGT

The Dirección General de Tráfico, Spain’s traffic authority, responsible for driving licences, vehicle records and many traffic fines.

Director’s service address

The address a UK company director gives Companies House for official post. It appears on the public register instead of their home address.

Domicilio fiscal

The address the Spanish tax authorities use for you or your company. For a company it should be where its administration and management are actually carried out.

Domicilio social

A Spanish company’s registered address, set out in its statutes and recorded at the Registro Mercantil.

E

Empadronamiento

Registering on the padrón, the municipal register of inhabitants of the town where you live in Spain.

G

Gestoría

A Spanish firm that handles administrative paperwork, tax returns, payroll and dealings with public bodies for individuals and businesses.

H

HMRC

His Majesty’s Revenue and Customs, the UK tax authority.

I

IBI

The Impuesto sobre Bienes Inmuebles, the annual municipal property tax in Spain, paid by whoever owns the property on 1 January.

IRNR

The Impuesto sobre la Renta de no Residentes, Spain’s income tax for non-residents, including tax on Spanish property they own.

IVA

Spain’s value added tax, the equivalent of VAT.

L

Liquidación

A tax assessment or bill issued by a Spanish tax authority, setting out an amount to pay.

M

Modelo 036

The AEAT form used to register for tax, update your details or change your domicilio fiscal.

Modelo 210

The Spanish tax return non-residents use to declare income from Spanish property, including imputed income on property that isn’t rented out.

N

NIE

The Número de Identidad de Extranjero, the identification number given to foreign nationals in Spain. It is also their tax number.

NIF

The Número de Identificación Fiscal, the tax identification number for individuals and companies in Spain.

Notificación electrónica

An official notice delivered electronically rather than on paper. It counts as delivered when you open it, or after 10 days if you don’t.

P

Padrón

The municipal register of inhabitants. Being registered (empadronado) is needed for many procedures in Spain.

Plusvalía municipal

A municipal tax on the increase in value of urban land, normally due when a property is sold, given or inherited.

Providencia de apremio

An enforcement notice issued when a tax or fine isn’t paid in time. It adds a surcharge and can lead to money being taken from your accounts.

R

Recargo

A surcharge added to a tax, fine or contribution that is paid late.

Registered office

The official address of a UK company, recorded at Companies House, where legal documents can be served.

Registro Mercantil

Spain’s companies register, which records company formations, statutes, directors and changes such as a new domicilio social.

Requerimiento

A formal request from a Spanish authority to provide information or documents, or to correct something, within a set deadline.

RETA

The Régimen Especial de Trabajadores Autónomos, the Seguridad Social scheme for self-employed people.

S

Sede electrónica

The official online office of a Spanish public body, where you can file forms, check procedures and open notifications.

SL

A Sociedad Limitada, the most common type of Spanish limited company.

T

TGSS

The Tesorería General de la Seguridad Social, which registers workers and collects social security contributions.

For more detail, read our guides.