Glossary: residence permit, tax and document terms in Spain

Comunidad de propietarios

A comunidad de propietarios (comunitat de propietaris in Catalan) is the association of owners of the flats and premises in a building who jointly own its common parts. They pay shared costs in proportion to their share, and the flat is liable for the comunidad's debts for the current year and the four previous years.

Desistimiento and caducidad

Desistimiento in extranjería is the withdrawal of an application: either voluntary or deemed, if you did not respond to a requerimiento in time. Caducidad means either the termination of a stalled procedure or the expiry of a permit.

Escritura pública

An escritura pública is a document drawn up and authorised by a notario, a Spanish notary. When buying a home, it formalises the sale and opens the way to recording the right in the Registro de la Propiedad. The law does not require it for a sale to be valid, but the registry only accepts this kind of document.

IBAN and SEPA

IBAN (International Bank Account Number) is an international bank account number; in Spain it has 24 characters and starts with ES. SEPA (Single Euro Payments Area) is the area where a euro payment is processed on the same terms as a domestic one.

IBI and plusvalía municipal

IBI (Impuesto sobre Bienes Inmuebles) is an annual municipal tax paid by property owners; in Barcelona the general rate of 0.66% is applied to a taxable base derived from the cadastral value. Plusvalía municipal is a one-off tax on the increase in value of urban land when it is sold, gifted or inherited; on a sale it is paid by the seller.

ICAB

ICAB is the Barcelona Bar Association, a professional body governed by public law. The bar number is the lawyer's number on its register, and it is used to check that the professional is entitled to use the title abogado.

IRPF

IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain's personal income tax. It is paid by Spanish tax residents on their worldwide income; tax residence is determined by Article 9 of Ley 35/2006 [1].

ITP and AJD when buying property

ITP (Impuesto sobre Transmisiones Patrimoniales Onerosas) is paid when buying a resale home: in Catalonia it is 10% up to €600,000, and above that it rises on a scale up to 13%. AJD (Actos Jurídicos Documentados) is added to IVA when buying from a developer and is 1.5%. Both taxes are paid by the buyer.

IVA in Spain

IVA (Impuesto sobre el Valor Añadido) is Spain's value added tax. The general rate is 21%, the reduced rates are 10% and 4%, and certain transactions are taxed at 0% [1][2].

Ley 14/2013

Ley 14/2013 is the Spanish law supporting entrepreneurs and their internationalisation. Its Articles 61-76 govern visas and residence permits for economic reasons, including the DNV.

modelo 149

Modelo 149 is the form with which a person who has moved to Spain tells the tax agency that they opt for the regime under Article 93 of Ley 35/2006 (the Beckham Law), waive it or are excluded from it. Deadline: 6 months from the start of work under the alta in Seguridad Social [1][2][3].

modelo 210

Modelo 210 is the self-assessment return for non-resident income tax (IRNR) on Spanish-source income without a permanent establishment. A non-resident files it when no tax was withheld from the income: for example, on rent, the sale of property or imputed income [1][2].

modelo 790

Modelo 790 is the self-assessment form for government fees on immigration procedures. The code on it determines the payment: 052 for residence, 062 for work, 012 for the NIE and TIE, while applications to the UGE are paid under tasa 038.

NIF

NIF and NIE differ in purpose: the NIF (número de identificación fiscal) is a tax identification number, while the NIE is a foreigner's identity number. For a foreigner they are the same, so if you have a NIE you do not need a separate NIF.

nota simple

A nota simple (nota simple informativa) is an informational extract from the Registro de la Propiedad on a specific property: who owns it and which rights, mortgages and attachments are recorded. It does not have the force of an official certificate. You can order it online on the Colegio de Registradores website, where the fee is listed as €9.02 per property.

OAC

The OAC (Oficina d'Atenció Ciutadana, citizen service office) are the municipal offices of the Ajuntament de Barcelona: they handle the padrón and certificates and register documents. Some services need no appointment, others require cita previa [1][2].

Prórroga de estancia

A prórroga de estancia is an exceptional extension of a short stay in Spain beyond the original period. For visa-free entry it is no more than three additional months. It does not convert into a residence permit.

Real Decreto 1155/2024

Real Decreto 1155/2024 is the new regulation implementing the Spanish immigration law, in force since 20 May 2025. It replaced the 2011 regulation; in 2026 it was partly amended, and a court annulled some of its provisions.

RETA and alta in the Seguridad Social

RETA (Régimen Especial de Trabajadores Autónomos) is the Spanish Seguridad Social scheme for the self-employed, and alta is the application to join it from a specific date. From that date you pay contributions and are registered as self-employed. The alta is filed electronically via Importass before the activity starts, but no earlier than 60 calendar days in advance.

Sede electrónica

A sede electrónica is a public body's official website for submitting applications and receiving notifications. The body itself is responsible for its authenticity. There is no single sede: extranjería, the UGE, the police and Seguridad Social each have their own.

Silencio positivo

Silencio positivo in Spain: if the authority does not reply within the deadline, the application is legally deemed approved. Not every immigration procedure works this way: for initial applications and visas, silence more often means refusal.

T-usual

T-usual (título integrado personal, a personal ATM travel pass) gives unlimited journeys for 30 days on the metro, buses, trams and trains within the zones you choose. Zone 1 costs €22.80 according to the ATM page [1].

UGE

The UGE (Unidad de Grandes Empresas y Colectivos Estratégicos) is a unit of Spain's Ministry of Inclusion that processes electronic residence permit applications under Ley 14/2013, including those for digital nomads.

Apostille

An apostille is a stamp issued by the competent authority of the issuing country under the 1961 Hague Convention, certifying the authenticity of a signature and seal. Spain requires it for documents from member countries; documents from other countries need consular legalisation.

International telework under Ley 14/2013

International teleworking (teletrabajo de carácter internacional) under Ley 14/2013 is the status of a third-country national who is allowed to live in Spain and work remotely for a company based outside it (article 74 bis).

Social security number (NUSS)

In Spain, the NUSS (Número de la Seguridad Social) is your personal identifier in the Seguridad Social system. You need it to work, receive benefits and a pension, and get a health card. The number is unique and lasts for life.

Step-by-step guides: Residence permit in Barcelona on your own and route cards. All articles: blog.