| IVA | Equivalent of VAT (Beware - apart from high street shops - prices are often quoted without IVA , the true, final price being higher.) |
| ITV | Equivalent of MOT. |
| IBI | Equivalent of Council Tax. An annual tax on your property. Refuse collection is often included but in some areas can be a separate charge. These annual charges have to be paid between certain dates, otherwise a % fine is added for each day overdue. |
| NIE | Identification number issued to all foreigners.
You MUST obtain this number as it is required for a most documentation.
Your Gestor will guide you through this quite simple procedure. |
| RENTA | Income Tax. Fiscal year is January to December.
Annual declaration made in June for previous year. |
| SUMA | An agency which collects taxes on behalf of certain local authorities. |
| Abogado | Lawyer |
| Asesor | Business, tax and accounting services provider. |
| Carnet de Conducir | Driving Licence. If you have a new UK driving licence with a photograph, you will be able to have it registered and will not need a Spanish licence.
Otherwise, you will have to exchange your UK driving licence for a Spanish one, which involves a simple medical and co-ordination test. If you wear glasses for driving you are supposed to carry a spare pair in the vehicle. |
| Domicilio | The address where you live or your company is located. |
| Domiciliar | To pay a bill by direct debit. This is a very popular form of payment in Spain, especially for the utilities but, of course, absent home owners have to remember to keep enough funds available to cover anticipated bills. |
| Escritura | Deeds |
| Copia Simple | Copy of deeds issued at time of transaction. The original/legal deeds will be available once. |
| Efectivo | Cash |
| Empadronamiento | Registration at the Town Hall of the town where you live. This is essential as without the certificate issued by the Town Hall you will have difficulty in buying a vehicle, enrolling at a school etc. |
| Gestor | There is no exact equivalent in Britain. It is a person who can see to your applications for NIE numbers, residence documents. importation of goods etc etc as well as tax returns. These people are up to date with current legal requirements and rules and can take the hassle out of bureaucracy. |
| Impuesto | Tax (not just income tax) |
| Impuesto de vehiculos | Equivalent to road tax. This is due annually and if not paid within the stipulated period a % fine is added to the amount for each day overdue. |
| Impuesto de Transmissiones Patrimoniales | Property transfer tax payable by purchaser |
| Licencia de apertura | opening licence for a business. |
| Licencia de obra | Building Licence, which must be obtained for all building projects, large and small, extensions, renovations etc. and which can only be obtained by a licensed builder. |
| Plus Valia | A tax on the increase in value of the property since it last changed hands, for which the vendor should be liable |
| Residencia | Residence Permit. You must apply for this If you intend living or spending more than 6 months in Spain and if you do not make Social Security contributions in Spain. |
| Tarjeta | Card - business or credit / debit |
| Multa | A fine (penalty) |
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Note: Identification documents should be carried at all times.
Car documents should be carried in car at all times.
(You are also obliged to carry certain emergency items in the car including: warning triangles, fluorescent waistcoat, spare set bulbs, spare tyre, fire extinguisher etc.) |
