Spanish tax and accounting glossary

This glossary explains the most common Spanish tax and accounting terms you may encounter when living, investing, or doing business in Spain. It is designed for residents, non-residents, freelancers, and business owners who need clear explanations of Spanish tax obligations and reporting requirements.

Spanish tax and accounting terminology can be confusing, particularly for international clients managing cross-border income, property ownership, or business activity. The definitions below provide plain-English explanations of how these terms apply in Spain, what triggers filing obligations, and why they matter.

Each entry focuses on practical relevance rather than theory. Where appropriate, we link to more detailed guides explaining how these concepts apply in real situations, including deadlines, costs, and common mistakes.

Personal income tax

These terms relate to personal taxation for individuals living in or connected to Spain.

• Spanish income tax (IRPF)
  
  
• Tax residency in Spain
  
  
• Worldwide income
  
  
• Double taxation agreement
  
  

Non-resident tax

These terms apply to individuals who are not tax resident in Spain but have Spanish income or assets.

• Non-resident income tax
  
  
• Modelo 210
  
  
• Deemed income
  
  
• Non-resident property owner
  
  

Property-related taxes

These terms relate to owning, buying, selling, or inheriting property in Spain.

• Wealth tax
  
  
• Capital gains tax
  
  
• Plusvalía municipal
  
  
• Property transfer tax (ITP)
  
  
• VAT on property (IVA)
  
  
• Stamp duty (AJD)
  
  

Reporting and compliance

These terms relate to mandatory reporting obligations and administrative filings.

• Modelo 720
  
  
• Modelo 030
  
  
• Tax registration in Spain
  
  
• Digital certificate
  
  

Freelancers and businesses

These terms are relevant to autónomos, companies, and business activity in Spain.

• Autónomo
  
  
• Quarterly tax returns
  
  
• Corporate tax
  
  
• Social security contributions

If you are unsure how any of these tax or accounting terms apply to your situation, our detailed guides and service pages explain how Spanish tax rules work in practice for residents, non-residents, and businesses.