Glossary: Property & Legal Terms in Spain


A practical glossary of key Spanish real estate and legal terms — from Arras to VFT Licence — to help you understand purchase contracts, documents and conversations during your Benahavís property journey.

Property & Building Terms

  • Comunidad de Propietarios: The community of owners that manages shared areas, gardens and pools in multi-unit developments.
  • IBI (Impuesto sobre Bienes Inmuebles): Annual municipal property tax; relatively low in Benahavís.
  • Basura: Local rubbish collection fee — €18/year in Benahavís (fixed).
  • Trastero: Storage room, often in the underground garage area.
  • Terraza / Porche: Terrace or covered outdoor area.
  • Ascensor: Lift or elevator (check for step-free access if required).
  • Certificado Energético (EPC): Mandatory energy efficiency certificate required for sale or rental.
  • Licencia de Primera Ocupación (LPO): First-occupation licence confirming a property meets building regulations and can be legally inhabited.

Finance & Tax Terms

  • ITP (Impuesto de Transmisiones Patrimoniales): Transfer tax on resale property purchases (7% in Andalucía).
  • IVA: Value-added tax (10%) on new-build properties from developers.
  • AJD (Actos Jurídicos Documentados): Stamp duty (≈1.2%) on new-builds and some mortgage deeds.
  • Gastos de Comunidad: Community fees for maintenance of shared areas.
  • Retención: 3% tax withheld on sale price if the seller is non-resident; paid to the Spanish tax agency.
  • NIE (Número de Identificación de Extranjero): Foreigner ID number required for any property or financial transaction.
  • IBAN / Swift / SEPA: Banking codes used for EU transfers; ensure accounts are in your name for AML compliance.
  • Hipoteca: Mortgage loan — see Financing & Mortgages.

Other Useful Terms

  • Empadronamiento: Town-hall registration for residents (required for schools, healthcare etc.).
  • Urbanización: Planned residential community (gated or open, with shared amenities).
  • Reforma: Renovation or upgrade work (major reforms may need licence).
  • Nota Simple: Extract from Land Registry showing current ownership and debts.
  • VFT Licence: Andalusian tourist rental licence (Vivienda con Fines Turísticos) required for short-term letting.
  • Procurador: Legal court representative used in formal proceedings.
  • Gestor: Administrative agent who handles paperwork, taxes and residency matters.

Related:
Buyer’s Checklist ·
Financing & Mortgages ·
Purchase Costs

  

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