A-B-C

• ABOGADO: Lawyer, solicitor, barrister, counsel, attorney.
• ACTA: minutes, transcript.
• ACTA NOTARIAL : Notary´s deed/certificate. Document as a base for inscription of the given property into the land register.
• ACTA DE NOTORIEDAD: procedures for registration in land register if the basic principle of the continuous registration was interrupted.
• AFECCIONES REGISTRALES: charges against the property in the register.
• AGRUPACION: putting together plots of land.
• ALTA CATASTRAL: office of district valuer.
• ARRAS: secured deposit - if an ‘arras' is arranged, the reservation agreement is drawn up in a way that the purchaser recognizes to lose the deposit or the seller pays back double of the amount if either fails to complete the deal.
• ARRENDAMIENTO DE OBRA: contract for work and labour e.g. a contract for construction with a builder.
• ASIENTO DE PRESENTACION: Note of conveyance providing protection for the purchaser for a certain period of time against further registrations.
• BOLETIN DE ENGANCHE: certificate of the correct installation of the electrical wiring – a precondition for getting access to electrical power.
• CANCELACION: note of cancellation for charges against the property in the land register
• CERTIFICACION: certification.
• CERTIFICADO BANCARIO DE DEVISAS: Certificate of the bank that the price of purchase was paid with money of known provenance (required as part of money laundering legislation).
• CERTIFICADO FINAL DE OBRA: The architect's certificate that the construction had been finished in compliance with building regulations.
• CODIGO CIVIL: civil law.
• COLEGIO OFICIAL DE ARQUITECTOS: College of Architects (Official Body).
• COMUNIDAD DE PROPIETARIOS: Community of Property Owners, which manages the estate, building or development. A new owner becomes a member of the owners' community when he buys.
• CONDICION RESOLUTORIA: action of cancellation of a clause or condition under so that an intended judicial process does not take place.
• CONDICION SUSPENSIVA: suspense condition under which a judicial process only occurs if certain other circumstances and assumptions become real.
• CONTRATO DE ARRENDAMIENTO: contract for rental.
• CONTRATO DE OPCION: contract of option by which someone obtains the right to purchase acertain estate or property paying 10% of the property price.
• COPROPIETARIO: part owner of a property within a community or joint owner of a house or land.
• CUOTA: Percentage that the owner has in a community or jointly owned property.

D-E-F

• DECLARACION DE OBRA NUEVA: Formal notarised declaration of new building works.
• DELEGACION DE URBANISMO: District Surveyor's Office – this grants building permits.
• DEMARCACION DE COSTAS: Department for Coastal Protection - ensures compliance with coastal environmental and protection rules.
• DERECHO DE RETENCION: Right of retention. The right of a party to a contract to retain contributions lest the other party to a contract defaults.
• DERECHO DE DIVISION: Claim to divide jointly/community owned property.
• EDIFICABILIDAD MAXIMA: maximum floor area that can be built over all levels.
• ESCRITURA: Title Deeds.
• ESCRITURA DE COMPRAVENTA: this document is signed by the Notary and shows that you are purchasing the property.
• ESCRITURA PUBLICA: this is the official document which shows that you are the legal owner. This takes a few months to be sent to you after the contract signing.
• FIANZA: Deposit, security.
• FINCA: Property, plot of land.
• FINCA REGISTRAL: Registered property or land.

G-H-I

• HACIENDA PUBLICA: Tax Office.
• HIPOTECA: Mortgage.
• I.B.I (IMPUESTO SOBRE BIENES IMMUEBLES): Council tax or rates.
• IMPUESTO DE ACTOS JURIDICOS DOCUMENTADOS: Stamp duty (approximately 1 % of the purchase price).
• IMPUESTO DE TRANSMISIONES PATRIMONIALES: Transfer tax on real estate (6% of the amount declared) in the "escritura".
• IMPUESTO SOBRE CONSTRUCCIONES, INSTALACIONES Y OBRAS: Local tax for building works.
• IMPUESTO SOBRE EL PATRIMONIO/PLUSVALIA: Local tax on capital gain of real estate.
• IMPUESTO DE SOCIEDADES: Corporation tax, corporate income tax.
• IMPUESTO SOBRE SUCESIONES Y DONACIONES: death duty, inheritance tax and gift/donation tax.
• IMPUESTOS MUNICIPALES: Local taxes.
• IMPUESTO SOBRE EL VALOR AÑADIDO (IVA): Value Added Tax (VAT) - normally 16%.
• IMPUESTO SOBRE LA RENTA A PERSONAS FISICAS (IRPF): Income tax.
• INSTITUCION DE HEREDERO: insertion of one or several heirs.

J-K-L

• LEY DE ARRENDAMIENTOS URBANOS: Rental law – NB seasonal contracts in Spanish holiday areas are not subject to general law.
• LEY DE LA PROPIEDAD HORIZONTAL: Law relative to ‘Communidades' – NB this law rules apartments, groups of houses and complete urbanisations.
• LEY DE SUELO: Ground law.
• LICENCIA DE OBRAS: Building permission.

M-N-O

• NIE (NUMERO PERSONAL DE INDENTIFICACION DE EXTRANJERO): ID number for non- residents.
• NIF (NUMERO DE INDENTIFICACION FISCAL): ID number for residents.
• NOTA SIMPLE INFORMATIVA: Extract from the land register with main points from the land registry.
• NOTARIO: A state appointed official who notarises public documents such as marriage, divorce and house purchase. He/she is only there to make sure that a contract is legally correct. The notary does not have either parties' interests in mind, only the legitimacy of the documents.
• OBLIGACION PERSONAL: Unlimited tax obligations for residents.
• OBLIGACION REAL: Limited tax obligations for non-residents.
• OCUPACION MAXIMA: Maximum permitted roofed area.

P-Q-R

• PARCELA: Plot.
• PERITO: Valuer or assessor.
• PERMISO DE OBRA NUEVA O DE CONSTRUCCION: Building licence/permit.
• PLAN PARCIAL: Partial Development Plan (e.g. a floor of a building).
• PLANTA: Floor e.g. Planta Baja = Ground Floor.
• PLUSVALIA: Capital Gains Tax.
• POSESION: Possession.
• PRECIO: Purchase price.
• PROCURADOR: Representative of a party at court in addition to the lawyer (similar to a barrister).
• PROMOTOR: Developer.
• PROPIEDAD: Property.
• PROPIETARIO: Owner.
• PROTOCOLIZACION: certification of a foreign document or certificate by a Spanish notary.
• PROYECTO DE EJECUCION DE OBRA: Plans for a project before receiving the building licence.
• REFERENCIA CATASTRAL:- Land Registry document relating to the property location.
• RECEPION DEFINITIVA: Final acceptance of the construction.
• REGISTRO DE LA PROPIEDAD: Land Register.

S-T-U

• S.A. (SOCIEDAD ANONIMA): PLC.
• S.L. (SOCIEDAD LIMITADA): LTD.
• SANEAMIENTO: Sanitation.
• SEGREGACION: Separation of a part of the property.
• SEPARACION A LINDEROS: Minimum distance of a building to the neighbouring property.
• SERVIDUMBRE DE TRANSITO: Right of Way (if there is no direct public access to the the property).
• SOLAR: Building plot.
• SUELO NO URBANIZABLE: Green areas or natural reserves that cannot be built on.
• SUELO URBANIZABLE: Areas which may be built.
• SUELO URBANO: Urban area.
• TASA: Local tax for receiving the building permit.
• TOMA DE POSESION: Handing-over the keys.
• TRASPASO: Transfer of rental or lease contracts.
• U.T.M. : Number of a plot at the District Valuer's Office.
• URBANIZACION PRIVADA: Private community/development.
• USO DE OFICINAS: Property that has office use.
• USOCAPCION: Right to use property over a fixed period of time.
• USUFRUCTO: Right to use and enjoy a property.

V-W-X

• VALOR CATASTRAL: Rateable value/valuation - reviewed annually and the basis for calculating land tax.
• VALOR COMPROBADO POR LA ADMINISTRACION: Assumed value of a property as a base for the property tax.
• VALOR REAL: Real value.

Y-Z

• ZONA DE SERVIDUMBRE DE PROTECCION: protected coast stretches from 100 up to 200 metres, where they have special rules concerning construction.