Glossary: terms residence permit, taxes and documents in Spain

Comunidad de propietarios

Comunidad de propietarios (catalan counitat de propietaris) is a association of owners of one house and the premises of one house, who jointly own the common parts, and they pay the total expenses in proportion to their share, and the apartment is responsible for the debts of the current year and the four previous years.

Desistimiento and caducidad

Desistimiento in extrandjería - refusal of application: voluntary or recognized to you, unless you answered requerimiento in time. Caducidad - either termination of the "stuck" procedure or expiry of the permit period.

Escritura pública

Escritura pública is a document that compiles and assures notario, Spanish notary, when buying a dwelling, it confirms the transaction and opens the way to the entry of a law in Registro de la Propiedad. The law does not require it for the validity of the sale, but the registry only accepts such a document.

IBAN and SEPA

IBAN (International Bank Account Number) is an international bank account number; it consists of 24 characters in Spain and begins with ES. SEPA (Single Euro PAYments Area) is a zone where euro payments are made on the same terms as domestic payments.

IBI and plusvalía summary

IBI (Impuesto sobre Bienes Inmebles) is the annual municipal tax of the owner of real estate; in Barcelona the total rate of 0.66% applies to the base taken out of the cadastral value. Plusvalía monocipal is the one-time tax on the increase in the value of urban land on sale, donation or inheritance; when sold, it is paid by the seller.

ICAB

ICAB is a bar association of Barcelona, a professional public law corporation, and the bar number is the number of the lawyer on its list, and they check that the specialist is entitled to be called abogado.

IRPF

IRPF (Impuesto sobre la Renta de las Personas Físicas) is a Spanish income tax on individuals paid by Spanish residents of all world income; residence is determined by article 9 Ley 35/2006 [1].

ITP and AJD when buying real estate

The ITP (Impuesto sobre Transmissiones Patrimoniales Onerosas) is paid for the purchase of secondary housing: in Catalonia it is 10% to 600,000 y and higher on a scale of 13%. AJD (Actos Juridicos Documentados) is added to IVA when purchased from the developer and is 1.5%. Both taxes are paid by the buyer.

IVA in Spain

IVA (Impuesto sobre el Valor Añadido) is a Spanish value added tax. The total rate is 21%, reduced by 10% and 4%, for individual transactions 0% [1][2].

Ley 14/2013

Ley 14/2013 is a Spanish law on support and internationalization of entrepreneurs, and its articles 61-76 regulate visas and residence permits for economic reasons, including DNV.

modelo 149

Modelo 149 is the form in which a person who has moved to Spain informs the tax of the choice of regime under article 93 Ley 35/2006 ("Becham Law"), the waiver or the exclusion.

modelo 210

Modelo 210 is the automatic declaration of income tax on non-resident income (IRNR) from Spain without permanent establishment, which is applied by non-residents if the income tax has not been withheld: for example, from renting, selling real estate or imputed income [1][2].

modelo 790

Modelo 790 is the self-assembly form for the State Department of Migration, which determines the payment of: 052 per residence, 062 per job, 012 per NIE and TIE, and UGE applications are paid for the Tasa 038.

NIF

NIF and NIE differ in purpose: NIF (número de identificación fiscal) - tax number, NIE - alien number. They are identical, so if NIE is available, a separate NIF is not needed.

nota simple

Nota simple (nota simple informativa) is an information extract from Registro de la Propiedad about a particular object: who owns, what rights, mortgages and arrests are recorded. The official certificate is not available. You can order it online on the website of Colegio de Registradores, with a rate of 9.02 per object.

OAC

OAC (Oficina d'Atencio Ciutadana, City Service Office) is a municipal office of Ajuntament de Barcelona: it produces padrón and background notes, registers documents, and records a part of services without recording, a part of a suita previa [1][2].

Prórroga de estancia

The Priórroga de estancia is an exceptional extension of the short-term stay in Spain beyond the initial period. For entry without a visa, it is not more than three additional months.

Real Decreto 1155/2024

Real Decreto 1155/2024, a new regulation to the Aliens Act, in force since 20 May 2026, replaced the 2011 regulations; in 2026, it was partially amended and the court repealed part of the rules.

RETA and alta at Segurid Social

RETA (Regimen Especial de Trabajadores Autonomos) is a Spanish Seguridad Social regime for self-employed persons, and it is an application for inclusion from a specific date. You pay contributions and are self-employed. Alta is supplied electronically through the Importasse before starting an activity, but not before 60 calendar days.

Sede electrónica

The Sede eectronica is the official website of the public authority for applications and notifications, and is the responsibility of the authority itself.

Silencio positivo

Silencia positivo in Spain: If the agency has not responded within the deadline, the application is considered as approved by law; in migration procedures, it is not always the case: on primary applications and visas, silence is more often the case.

T-usual

T-usual (título intergrado personal, personal ATM) gives unrestricted travel for 30 days on the subway, buses, trams and trains of the selected areas. Zone 1 is 22.80 on ATM [1].

UGE

UGE (Unidad de Grandes Empreas y Colectivos Estratégicos) is a unit of the Spanish Ministry of Inclusion that handles electronic requests for Ley 14/2013 residence permits, including for digital nomads.

Apostille

Apostille is a stamp from the competent authority of the country of extradition under the 1961 Hague Convention, confirming the authenticity of the signature and the printing; Spain needs documents from the participating countries; the rest of the country needs consular legalization.

International telework under Ley 14/2013

International teleworking (teletrabajo de carácter international) on Ley 14/2013 is a third-country citizen who is allowed to live in Spain and work remotely for companies outside Spain (art. 74 bis).

Social Security Number (NSS)

NUSS in Spain (Número de la Seguridad Social) is a personal identifier in the Seguridad Social System, which is needed to work, receive benefits and pensions and to process a medical card, a single and life-long number.

Step instructions: a residence permit in Barcelona on its own and route sheetsAll articles: blog.