Legal Encyclopedia for Expats in Spain — A-Z Guide (2026)

Our legal encyclopedia covers over 30 legal terms, processes, and concepts that affect foreigners living, working, or investing in Spain. Each entry is written in plain English by our team of practising lawyers, with practical guidance on how each term applies to your situation as an expat. Bookmark this page — it is your reference guide to Spanish legal terminology.

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Why We Created This Legal Encyclopedia

Spanish law uses terminology that has no direct equivalent in English. When a solicitor in Malaga tells you that you need a nota simple and an empadronamiento before signing the arras, most foreign buyers have no idea what any of those words mean — and that confusion creates real legal risk. We built this encyclopedia so that every expat in Spain can understand the legal terms that affect their property purchase, visa application, tax filing, inheritance, or business setup.

Important: Spanish succession follows two distinct paths depending on whether the deceased left a valid will (testate) or not (intestate). The intestate path requires a Declaration of Intestate Heirs (Declaración de Herederos Abintestato) — a step not needed when a will exists. Learn more about the succession process →

Every entry follows the same format: a clear definition in plain English, a detailed explanation of how the concept works in practice, key facts you need to know, links to related terms, and a direct line to our legal team if you need professional help. This is not a dictionary of abstract definitions — it is a practical guide written by lawyers who work with expats every single day.

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How to Use This Guide

You can browse by category (Immigration, Property, Tax, Business, Inheritance, Family) or scroll through the full A-Z index below. Each term links to its own dedicated page with a comprehensive explanation. Use the related terms links at the bottom of each entry to explore connected concepts — for example, if you are reading about the NIE, you will find links to the TIE, empadronamiento, and NIF, which are usually needed in the same process.

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Browse by Category

Immigration Law Terms

Visas, residence permits, work authorisations, and the administrative processes that foreign nationals must navigate to live and work legally in Spain.

• NIE — The NIE (Número de Identidad de Extranjero) is a unique identification number assigned to every foreigner who has…
• TIE — The TIE (Tarjeta de Identidad de Extranjero) is the physical ID card issued to non-EU citizens who hold a valid residenc…
• Empadronamiento — Empadronamiento is the process of registering on the padrón municipal (municipal census) at your local t…
• Arraigo Social — Arraigo Social (Social Roots) is a residence and work authorisation that allows non-EU citizens who have been living in …
• Reagrupación Familiar — Reagrupación Familiar (Family Reunification) is the legal process by which a non-EU citizen who holds a valid res…
• Autorización de Trabajo — An Autorización de Trabajo (Work Permit) is the legal authorisation that allows a non-EU citizen to work in Spain…
• Residencia de Larga Duración — Residencia de Larga Duración (Long-Term Residency) is a permanent-style residence permit granted to non-EU citize…

Property Law Terms

The legal documents, registries, taxes, and contracts involved in buying, selling, or owning property in Spain.

• Nota Simple — A Nota Simple is an official extract from the Spanish Property Registry (Registro de la Propiedad) that shows w…
• Escritura Pública — An Escritura Pública (Public Deed) is a legally binding document signed before a Spanish notary (notario…
• Catastro — The Catastro (Cadastral Registry) is Spain’s comprehensive inventory of all real estate, maintained by the Ministr…
• ITP — ITP (Impuesto de Transmisiones Patrimoniales) is the transfer tax paid by the buyer when purchasing a resale (second-han…
• Plusvalía Municipal — Plusvalía Municipal (formally, Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana) is a m…
• Comunidad de Propietarios — A Comunidad de Propietarios (Community of Owners) is the legal entity formed by all owners in a building or residential …
• Contrato de Arras — A Contrato de Arras is a private contract between buyer and seller in a Spanish property transaction in which the buyer …

Tax Law Terms

The key taxes, forms, and regimes that affect both residents and non-residents with financial ties to Spain.

• Modelo 210 — Modelo 210 is the Spanish tax form used by non-residents to declare and pay taxes on income earned in Spain, most common…
• Modelo 720 — Modelo 720 is an informative tax declaration that Spanish tax residents must file annually to report assets held outside…
• IRPF (Personal Income Tax) — IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain’s personal income tax, levied on the worldw…
• Autónomo — An Autónomo is a self-employed worker (trabajador autónomo) registered with Spain’s Social …
• Beckham Law — The Beckham Law (formally, Régimen Especial de Trabajadores Desplazados, or the Impatriate Tax Regime under Artic…
• IPREM — The IPREM (Indicador Público de Renta de Efectos Múltiples) is an annual reference income figure set by th…

Business Law Terms

Company structures, registries, and identification numbers for doing business in Spain.

• Sociedad Limitada (SL) — A Sociedad Limitada (SL) is Spain’s most common type of limited liability company, equivalent to a UK Ltd or a US …
• Sociedad Anónima (SA) — A Sociedad Anónima (SA) is a Spanish public limited company with a minimum share capital of €60,000. It is t…
• NIF — The NIF (Número de Identificación Fiscal) is Spain’s universal tax identification number, assigned t…
• Registro Mercantil — The Registro Mercantil (Commercial Registry) is the official public registry in Spain where all commercial entities &mda…

Inheritance Law Terms

Wills, forced heirship, inheritance tax, and the formal process of inheriting assets in Spain.

• Legítima — The Legítima (Forced Heirship Portion) is the share of a deceased person’s estate that Spanish law reserves…
• Testamento Abierto — A Testamento Abierto (Open Will) is the most common type of will in Spain. It is drafted by or with the assistance of a …
• Impuesto de Sucesiones — Impuesto de Sucesiones y Donaciones (Inheritance and Gift Tax) is the tax levied on individuals who inherit assets in Sp…
• Aceptación de Herencia — Aceptación de Herencia (Acceptance of Inheritance) is the formal legal act by which an heir accepts their share o…

Family Law Terms

Recognition of foreign judgments and marital property rules that affect international families in Spain.

• Exequátur — Exequátur is the judicial process by which a foreign court judgment or decision is recognised and declared enforc…
• Régimen Económico Matrimonial — The Régimen Económico Matrimonial (Marital Property Regime) is the set of legal rules that govern how a ma…

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Full A–Z Index

A

• Aceptación de Herencia — Inheritance
• Arraigo Social — Immigration
• Autorización de Trabajo — Immigration
• Autónomo — Tax

B

• Beckham Law — Tax

C

• Catastro — Property
• Comunidad de Propietarios — Property
• Contrato de Arras — Property

E

• Empadronamiento — Immigration
• Escritura Pública — Property
• Exequátur — Family

I

• Impuesto de Sucesiones — Inheritance
• IPREM — Tax
• IRPF (Personal Income Tax) — Tax
• ITP — Property

L

• Legítima — Inheritance

M

• Modelo 210 — Tax
• Modelo 720 — Tax

N

• NIE — Immigration
• NIF — Business
• Nota Simple — Property

P

• Plusvalía Municipal — Property

R

• Reagrupación Familiar — Immigration
• Registro Mercantil — Business
• Residencia de Larga Duración — Immigration
• Régimen Económico Matrimonial — Family

S

• Sociedad Anónima (SA) — Business
• Sociedad Limitada (SL) — Business

T

• Testamento Abierto — Inheritance
• TIE — Immigration

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About CostaLuz Lawyers

CostaLuz Lawyers is a bilingual law firm based in southern Spain, specialising in immigration, property conveyancing, tax advisory, inheritance, and corporate law for international clients. Our team, led by María Luisa de Castro, has helped thousands of expats navigate the Spanish legal system. Whether you are buying your first property, applying for a visa, setting up a business, or planning your estate, we provide clear, practical legal guidance in English.

This encyclopedia is part of our commitment to making Spanish law accessible to everyone. If you have a question about any term listed here, or if you need professional legal assistance, do not hesitate to get in touch.

Last updated: March 2026. This encyclopedia is reviewed and updated regularly to reflect changes in Spanish law.

See also the UK driving licence exchange explained.