# Spanish — Taxes Sub-Lexicon

Spanish tax-law terminology mapped to the neutral English equivalents in
`references/taxes.md`. Spanish tax law is governed primarily by the Ley General
Tributaria (LGT, Law 58/2003), the Corporate Income Tax Act (Ley 27/2014, LIS),
the Personal Income Tax Act (Ley 35/2006, LIRPF), the VAT Act (Ley 37/1992, LIVA),
and a dense body of regional tax law (Basque Country and Navarre have their own
tax regimes under the *concierto / convenio económico*). For corporate / M&A
context use alongside `spanish-corporate-ma-jv.md`.

---

## 1. Headline Taxes (Impuestos)

| Spanish | English |
|---|---|
| Impuesto sobre la Renta de las Personas Físicas (IRPF) | personal income tax (IRPF) |
| Impuesto sobre la Renta de no Residentes (IRNR) | non-resident income tax (IRNR) |
| Impuesto sobre el Valor Añadido (IVA) | value added tax (VAT) |
| Impuesto General Indirecto Canario (IGIC) | Canary Islands general indirect tax (IGIC) |
| Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITP y AJD) | transfer tax and stamp duty (ITP-AJD) |
| Impuesto sobre Sucesiones y Donaciones (ISD) | inheritance and gift tax (ISD) |
| Impuesto sobre el Patrimonio (IP) | wealth tax (IP) |
| Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF) | temporary solidarity tax on large fortunes |
| Impuesto sobre Bienes Inmuebles (IBI) | real estate tax (IBI — municipal) |
| Impuesto sobre Actividades Económicas (IAE) | tax on economic activities (IAE — municipal) |
| Impuesto sobre Vehículos de Tracción Mecánica (IVTM) | motor vehicle tax (IVTM — municipal) |
| Impuesto sobre Construcciones, Instalaciones y Obras (ICIO) | construction, installation and works tax (ICIO — municipal) |
| Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) / plusvalía municipal | municipal capital gains tax on urban land ("plusvalía municipal") |
| Impuestos Especiales | excise duties |
| Impuesto sobre Primas de Seguros | insurance premium tax |
| Impuesto sobre Determinados Servicios Digitales (IDSD) | digital services tax (DST) |
| Impuesto sobre Transacciones Financieras (ITF) | financial transaction tax (FTT) |
| aranceles / derechos de aduana | customs duties |
| gravamen temporal de entidades de crédito | temporary banking levy |
| tasas | fees / charges (not taxes — levied for services) |
| contribuciones especiales | special assessments (for public works benefit) |

## 2. Direct Taxes — IS / IRPF Concepts

| Spanish | English |
|---|---|
| base imponible | tax base / taxable base |
| base liquidable | assessable base (after adjustments / deductions) |
| cuota íntegra | gross tax quota (before credits) |
| cuota líquida | net tax quota (after credits) |
| cuota diferencial | balancing amount (payable / refundable) |
| tipo de gravamen | tax rate |
| tipo impositivo general (25% IS) | general IS rate (25%) |
| tipo reducido para empresas de reducida dimensión | reduced rate for small enterprises |
| tipo de nueva creación (15%) | 15% rate for newly-created entities |
| resultado contable | accounting result |
| ajustes extracontables | off-book (tax) adjustments |
| ingresos computables | taxable income items |
| gastos deducibles | deductible expenses |
| gastos no deducibles | non-deductible expenses |
| amortización | depreciation / amortization |
| amortización acelerada | accelerated depreciation |
| provisiones | provisions |
| deterioros | impairments |
| limitación a la deducibilidad de gastos financieros (30% BAII) | interest limitation rule (30% EBITDA — ATAD I) |
| bases imponibles negativas (BIN) | tax loss carry-forwards |
| compensación de BIN | offset of tax losses |
| reserva de capitalización | capitalization reserve (equity-linked deduction) |
| reserva de nivelación | levelling reserve (loss-smoothing mechanism for SMEs) |
| exención por doble imposición (Art. 21 LIS) | participation exemption (Art. 21 LIS) |
| régimen de entidades de tenencia de valores extranjeros (ETVE) | Spanish holding regime (ETVE) |
| consolidación fiscal | tax consolidation regime |
| grupo de consolidación fiscal | tax consolidation group |
| régimen de atribución de rentas | look-through regime |
| régimen de transparencia fiscal internacional (TFI) | controlled foreign company rules (CFC) |
| deducción por doble imposición internacional | foreign tax credit |
| deducción por actividades de I+D+i | R&D and innovation tax credit |
| patent box (reducción de rentas de activos intangibles, Art. 23 LIS) | patent / IP box |
| régimen especial de fusiones (Capítulo VII LIS) | special merger regime (tax-neutral reorganizations, Chapter VII LIS) |
| régimen especial de SOCIMI | Spanish REIT regime (SOCIMI) |
| régimen especial de SICAV | Spanish investment-fund regime (SICAV) |
| régimen económico fiscal de Canarias (REF) | Canary Islands tax regime (REF) |
| Zona Especial Canaria (ZEC) | Canary Islands Special Zone (ZEC) |
| rentas del trabajo | employment income |
| rentas de actividades económicas | business / self-employment income |
| rendimientos del capital inmobiliario | real estate income |
| ganancias y pérdidas patrimoniales | capital gains and losses |
| base imponible general / base imponible del ahorro | general tax base / savings tax base (IRPF) |
| mínimo personal y familiar | personal and family allowance |

## 3. IVA (VAT) and IGIC

| Spanish | English |
|---|---|
| sujeto pasivo | taxable person |
| hecho imponible | chargeable event |
| devengo | accrual / tax point |
| tipo general (21%) | standard rate (21%) |
| tipo reducido (10%) | reduced rate (10%) |
| tipo superreducido (4%) | super-reduced rate (4%) |
| operaciones sujetas | taxable supplies |
| operaciones no sujetas | non-taxable supplies (out of scope) |
| operaciones exentas | exempt supplies |
| exención plena | full exemption (with input VAT recovery) |
| exención limitada | limited exemption (no input VAT recovery) |
| entrega de bienes | supply of goods |
| prestación de servicios | supply of services |
| entrega intracomunitaria | intra-Community supply |
| adquisición intracomunitaria | intra-Community acquisition |
| importación | importation |
| exportación | export |
| operación triangular | triangular transaction |
| inversión del sujeto pasivo | reverse charge mechanism |
| IVA repercutido | output VAT |
| IVA soportado | input VAT |
| deducción del IVA soportado | input VAT deduction / recovery |
| prorrata | pro-rata (partial recovery) |
| prorrata general / especial | general / special pro-rata |
| autofactura | self-invoice |
| factura simplificada | simplified invoice |
| factura electrónica | electronic invoice |
| SII (Suministro Inmediato de Información) | Immediate Supply of Information (SII — VAT e-reporting) |
| régimen especial del recargo de equivalencia | equivalence surcharge special regime (retail) |
| régimen especial simplificado | simplified regime |
| régimen especial de la agricultura, ganadería y pesca (REAGP) | agriculture, livestock and fishing regime |
| régimen especial del criterio de caja | cash-basis regime |
| régimen de las agencias de viajes | travel-agent regime (margin scheme) |
| régimen de bienes usados (REBU) | second-hand goods regime (margin scheme) |
| Ventanilla Única / OSS / IOSS | One Stop Shop / Import One Stop Shop |
| Número de Identificación Fiscal (NIF) | tax identification number (NIF) |
| Número de Operador Intracomunitario (NIF-IVA / ROI) | VAT identification number (registered intra-Community operator — ROI) |
| Registro de Operadores Intracomunitarios (ROI) | Register of Intra-Community Operators |
| declaración recapitulativa (modelo 349) | recapitulative statement (Form 349) |
| Intrastat | Intrastat declaration |
| devolución a no establecidos | refund to non-established taxable persons |

## 4. Withholding Taxes and Cross-Border

| Spanish | English |
|---|---|
| retención a cuenta | withholding on account |
| retención liberatoria | final withholding |
| retenedor / obligado a retener | withholding agent |
| ingreso a cuenta | advance payment / payment on account (for benefits in kind) |
| pago fraccionado | interim payment / installment |
| dividendos | dividends |
| intereses | interest |
| cánones / royalties | royalties |
| ganancias patrimoniales de no residentes | non-resident capital gains |
| beneficiario efectivo | beneficial owner |
| certificado de residencia fiscal | certificate of tax residence |
| convenio para evitar la doble imposición (CDI) | double tax treaty (DTT) |
| directiva matriz-filial | Parent-Subsidiary Directive |
| directiva intereses y cánones | Interest and Royalties Directive |
| exención de retención | withholding tax exemption |
| modelo 216 | Form 216 (IRNR withholding return) |
| modelo 296 | Form 296 (annual IRNR return) |
| modelo 111 | Form 111 (PIT withholding — employment, professional) |
| modelo 190 | Form 190 (annual PIT withholding return) |
| modelo 123 | Form 123 (withholding on investment income) |

## 5. Tax Residency, PE and Source

| Spanish | English |
|---|---|
| residencia fiscal | tax residency |
| residente fiscal | tax resident |
| no residente | non-resident |
| domicilio fiscal | tax domicile |
| criterio de permanencia (183 días) | physical presence test (183 days) |
| centro de intereses económicos | center of economic interests |
| familia residente | family residence test |
| establecimiento permanente (EP) | permanent establishment (PE) |
| agente dependiente | dependent agent |
| obra de construcción (EP) | construction PE |
| EP sin mediación de EP | income obtained without a PE (IRNR) |
| renta obtenida en España | Spanish-source income |
| tributación por obligación personal / real | taxation on worldwide / source income basis |
| traslado de domicilio / exit tax | transfer of tax residence / exit tax |
| forais / diputaciones forales (País Vasco, Navarra) | foral / provincial tax authorities (Basque Country, Navarre) |
| convenio / concierto económico | foral tax agreements (Navarre *convenio* / Basque *concierto*) |

## 6. Transfer Pricing and Anti-Avoidance

| Spanish | English |
|---|---|
| precios de transferencia | transfer pricing (TP) |
| valor de mercado / principio de libre concurrencia | arm's length principle |
| master file / fichero maestro | master file |
| local file / fichero local | local file |
| informe país por país (CbCR) | country-by-country report (CbCR) |
| acuerdo previo de valoración (APV) | advance pricing agreement (APA) |
| transparencia fiscal internacional (TFI) | controlled foreign company rules (CFC) |
| paraísos fiscales / jurisdicciones no cooperativas | tax havens / non-cooperative jurisdictions |
| cláusula general antiabuso (Art. 15 LGT — conflicto en aplicación de la norma) | general anti-avoidance rule (GAAR) |
| simulación (Art. 16 LGT) | sham / simulation (SAAR) |
| fraude de ley | abuse of law (legacy concept) |
| economía de opción | tax planning within the law (permissible) |
| motivo económico válido | valid economic motive (for tax-neutral reorganizations) |
| abuso | abuse |
| normas anti-híbridos | anti-hybrid rules (ATAD II) |
| subcapitalización | thin capitalization |
| limitación de deducibilidad de intereses (Art. 16 LIS) | interest limitation (30% operating profit — ATAD I) |
| Pilar Dos / imposición mínima global | Pillar Two / global minimum tax |
| impuesto complementario | top-up tax (Pillar Two QDMTT / IIR / UTPR) |

## 7. Tax Procedure and Compliance

| Spanish | English |
|---|---|
| declaración tributaria | tax return |
| autoliquidación | self-assessment return |
| declaración informativa | information return |
| presentación / plazo de presentación | filing / filing deadline |
| declaración complementaria | supplementary return (additional tax) |
| rectificación de autoliquidación | request for rectification (refund-seeking) |
| declaración extemporánea | late return |
| recargos por extemporaneidad | late-filing surcharges |
| sanciones tributarias | tax penalties |
| infracción leve / grave / muy grave | minor / serious / very serious tax offense |
| procedimiento sancionador | penalty proceedings |
| procedimiento de comprobación | audit / verification procedure |
| procedimiento de gestión | management procedure (desk-level) |
| procedimiento de inspección | inspection procedure (full audit) |
| actuaciones inspectoras | audit proceedings |
| actas de inspección | inspection records (assessment acts) |
| acta de conformidad | act of agreement (taxpayer agrees) |
| acta de disconformidad | act of disagreement (taxpayer contests) |
| acta con acuerdo | settlement act (Art. 155 LGT) |
| liquidación tributaria | tax assessment |
| liquidación provisional / definitiva | provisional / final assessment |
| propuesta de liquidación | proposed assessment |
| prescripción tributaria (4 años) | tax prescription (4-year period) |
| caducidad del procedimiento | forfeiture of the procedure |
| devolución tributaria | tax refund |
| compensación | set-off / offset |
| aplazamiento / fraccionamiento | deferral / installment plan |
| garantía | security (for deferral) |
| apremio / recargos de apremio | enforcement / enforcement surcharges |
| providencia de apremio | enforcement order |
| embargo | attachment / seizure |
| responsabilidad tributaria | tax liability (of third parties) |
| responsabilidad solidaria / subsidiaria | joint and several / subsidiary liability |
| derivación de responsabilidad | attribution of liability (tax successor / controller) |
| sucesores / herederos | successors / heirs |
| procedimiento de recaudación | collection procedure |

## 8. Tax Authorities and Litigation

| Spanish | English |
|---|---|
| Agencia Estatal de Administración Tributaria (AEAT) | Spanish State Tax Agency (AEAT) |
| Administración Tributaria | tax administration |
| Delegación de la AEAT | AEAT delegation (regional office) |
| Delegación Central de Grandes Contribuyentes (DCGC) | Central Delegation for Large Taxpayers |
| Hacienda (colloquial) | the tax authority (colloquial — "Hacienda") |
| Dirección General de Tributos (DGT) | Directorate General for Taxation (DGT — issues rulings) |
| consulta tributaria vinculante | binding tax ruling |
| consulta no vinculante | non-binding ruling |
| Diputación Foral de Bizkaia / Gipuzkoa / Álava | Provincial Tax Authority of Bizkaia / Gipuzkoa / Álava |
| Hacienda Foral de Navarra | Foral Tax Authority of Navarre |
| Tribunal Económico-Administrativo Regional (TEAR) | Regional Economic-Administrative Court (TEAR) |
| Tribunal Económico-Administrativo Central (TEAC) | Central Economic-Administrative Court (TEAC) |
| recurso de reposición | administrative appeal (first instance, optional) |
| reclamación económico-administrativa | economic-administrative complaint (compulsory before judicial review) |
| procedimiento abreviado | summary procedure |
| recurso contencioso-administrativo | judicial review (administrative courts) |
| Juzgado de lo Contencioso-Administrativo | Administrative Court (first instance) |
| Tribunal Superior de Justicia (TSJ) | High Court of Justice (regional, administrative section) |
| Audiencia Nacional | National Court (specialist jurisdiction, incl. tax) |
| Tribunal Supremo (Sala de lo Contencioso-Administrativo) | Supreme Court (Administrative Chamber) |
| recurso de casación | appeal in cassation |
| suspensión de la ejecución | stay of enforcement |
| garantía (aval bancario, depósito) | security (bank guarantee, deposit) |
| delito fiscal (Art. 305 CP) | tax offense (Criminal Code Art. 305) |
| delito contra la Hacienda Pública | offense against the Treasury |
| regularización voluntaria | voluntary regularisation (UK) / regularization (US) — exculpating for criminal tax |
| cuota defraudada | defrauded tax quota (threshold-triggering for criminal liability) |

## 9. M&A and Reorganization Tax Interface

For full M&A drafting terminology see `spanish-corporate-ma-jv.md`. The terms below
are the substantive tax concepts that recur in deal documents.

| Spanish | English |
|---|---|
| share deal / compraventa de acciones o participaciones | share deal |
| asset deal / compraventa de activos | asset deal |
| transmisión de rama de actividad | transfer of a business unit (going concern) |
| aportación no dineraria | contribution in kind |
| aportación de rama de actividad | contribution of a business unit |
| canje de valores | exchange of shares |
| fusión | merger |
| fusión por absorción | merger by absorption |
| fusión por creación de nueva sociedad | merger by formation of a new company |
| escisión total / parcial | full / partial demerger |
| operaciones de reestructuración empresarial | corporate restructuring transactions |
| régimen de neutralidad fiscal (Capítulo VII LIS) | tax-neutrality regime (Chapter VII LIS) |
| subrogación en la posición fiscal | tax succession (inheritance of tax attributes) |
| diferimiento | tax deferral |
| valor fiscal | tax basis / tax value |
| continuidad de los valores fiscales | carry-over of tax basis |
| compensación de BIN en fusiones (Art. 84.2 LIS) | post-merger loss carry-forward (Art. 84.2 LIS) |
| exención por participación (holding period 1 año / 5% o €20m) | participation exemption (1-year holding / 5% or €20m stake) |
| impuesto sobre operaciones societarias (ITP/AJD) | tax on corporate transactions (ITP-AJD) |
| exención de operaciones societarias en reestructuraciones | exemption for qualifying reorganizations |
| plusvalía municipal en ventas inmobiliarias | municipal capital gains tax on real estate |
| manifestaciones y garantías fiscales | tax representations and warranties |
| tax covenant / indemnidad fiscal | tax indemnity / tax covenant |
| período impositivo pre-closing | pre-closing tax period |
| período impositivo a caballo | straddle period |

## 10. Personal Taxation and Inheritance

| Spanish | English |
|---|---|
| escala general del IRPF | general IRPF scale |
| tipos autonómicos | autonomous community rates (region-dependent) |
| deducciones autonómicas | regional tax credits |
| rendimientos del trabajo | employment income |
| rendimientos de actividades económicas | self-employment / business income |
| rendimientos del capital mobiliario | movable-capital investment income (dividends, interest) |
| imputación de rentas inmobiliarias | deemed real estate income (for vacant properties) |
| integración y compensación de rentas | aggregation and set-off of income categories |
| exit tax IRPF (Art. 95 bis LIRPF) | individual exit tax (unrealized gains on major holdings) |
| régimen fiscal especial de trabajadores desplazados (Ley Beckham, Art. 93 LIRPF) | inbound expatriate / "Beckham" regime |
| nómadas digitales | digital-nomad regime (Startups Law 28/2022) |
| planes de pensiones | pension plans |
| retribución en especie | benefits in kind |
| stock options | stock options |
| RSU (unidades de acciones restringidas) | restricted stock units (RSUs) |
| despido / indemnización por despido | dismissal / severance payment |
| tributación separada | separate taxation (for multi-year income) |
| reducciones autonómicas (ISD) | regional ISD reductions |
| bonificaciones en cuota (ISD) | ISD quota bonuses |
| empresa familiar (reducción 95%) | family business reduction (95% in ISD) |
| pacto sucesorio | inheritance pact (civil-law — permitted in some regional laws) |
| ajuar doméstico | household effects (deemed 3% of estate) |
| exenciones de IP (vivienda habitual, empresa familiar) | IP exemptions (primary residence, family business) |
| Impuesto Temporal de Solidaridad de las Grandes Fortunas | temporary solidarity tax on large fortunes (>€3m net wealth) |

## 11. Tax Incentives and Special Regimes

| Spanish | English |
|---|---|
| patent box (Art. 23 LIS) | patent / IP box |
| deducción por inversiones en producciones cinematográficas | tax credit for film production investments |
| Canarias: ZEC, RIC, DIC | Canary Islands: Special Zone (ZEC), Reserve for Investments (RIC), deduction for investments (DIC) |
| reserva de capitalización (10%) | capitalization reserve |
| reserva de nivelación (empresas de reducida dimensión) | levelling reserve |
| régimen de las SOCIMI | Spanish REIT regime (SOCIMI) |
| régimen de entidades de capital-riesgo (ECR) | venture capital entities regime |
| régimen de ETVE (holding) | Spanish holding company regime (ETVE) |
| Ley de Startups / Ley de Fomento del Ecosistema de Empresas Emergentes (Ley 28/2022) | Startups Law (Law 28/2022) |
| tipo reducido para startups (15%) | reduced 15% IS rate for startups |

## 12. Customs and Excise

| Spanish | English |
|---|---|
| aduanas | customs |
| derechos de aduana | customs duties |
| valor en aduana | customs value |
| partida arancelaria | tariff classification |
| Arancel Aduanero Común / TARIC | Common Customs Tariff / TARIC |
| origen preferencial / no preferencial | preferential / non-preferential origin |
| información arancelaria vinculante (IAV) | binding tariff information (BTI) |
| operador económico autorizado (OEA) | authorized economic operator (AEO) |
| régimen de perfeccionamiento activo | inward processing |
| régimen de perfeccionamiento pasivo | outward processing |
| depósito aduanero | customs warehousing |
| impuesto sobre hidrocarburos | hydrocarbons tax |
| impuesto sobre el alcohol y las bebidas derivadas | tax on alcohol and derived beverages |
| impuesto sobre las labores del tabaco | tobacco products tax |
| impuesto especial sobre la electricidad | electricity tax |
| impuesto sobre gases fluorados | fluorinated greenhouse gas tax |

## 13. Standard Verbal Anchors

| Spanish | English |
|---|---|
| a efectos del IVA | for VAT purposes |
| a efectos del Impuesto sobre Sociedades | for corporate income tax purposes |
| salvo disposición legal en contrario | unless otherwise provided by law |
| el precio se entiende IVA excluido | the price is exclusive of VAT |
| el precio se entiende IVA incluido | the price is inclusive of VAT |
| con aplicación del mecanismo de inversión del sujeto pasivo | with application of the reverse-charge mechanism |
| operación exenta del IVA en virtud del artículo … de la Ley 37/1992 | supply VAT-exempt pursuant to Article … of Law 37/1992 |
| la retención se practica a cuenta / con carácter definitivo | the withholding is applied on account / as a final tax |
| el Vendedor indemnizará y mantendrá indemne al Comprador | the Seller shall indemnify and hold the Purchaser harmless |
| respecto de cualquier contingencia fiscal | in respect of any tax contingency |
| de los períodos impositivos anteriores a la fecha de cierre | for tax periods prior to the closing date |
| conforme a la normativa tributaria vigente en cada momento | in accordance with tax legislation in force from time to time |

## 14. Section Headings (Recurring)

| Spanish | English |
|---|---|
| DEFINICIONES FISCALES | TAX DEFINITIONS |
| INDEMNIDAD FISCAL / TAX COVENANT | TAX INDEMNITY / TAX COVENANT |
| GESTIÓN DE INSPECCIONES | CONDUCT OF TAX AUDITS |
| DEVOLUCIONES FISCALES | TAX REFUNDS |
| COLABORACIÓN EN MATERIA FISCAL | TAX CO-OPERATION |
| TRATAMIENTO DEL IVA | VAT TREATMENT |
| RETENCIÓN Y GROSS-UP | WITHHOLDING AND GROSS-UP |
| IMPUESTOS SOBRE LA TRANSMISIÓN | TRANSFER TAXES |

## 15. Notes — Translator Guidance

- **IS vs "corporate tax"**. Impuesto sobre Sociedades (currently 25%; 15% for newly-
  created entities and certain startups) is Spain's corporate income tax. Translate
  as "corporate income tax (IS)" on first mention — not "corporation tax" (UK-only).
- **IRPF — regional component.** Personal income tax has a state component and an
  autonomous community component. The regional share varies materially (Madrid is
  lower; Catalonia higher). When translating individual-tax documents, flag the
  relevant region to the reader.
- **IRNR vs IS / IRPF.** Non-residents pay IRNR (Impuesto sobre la Renta de no
  Residentes, Law 5/2004). IRNR applies to both individuals and companies and is
  separate from IS / IRPF. Translate as "non-resident income tax (IRNR)" and always
  identify whether the taxpayer is resident or not.
- **Basque Country and Navarre have their own tax regimes** under the *concierto
  económico* (Basque) and *convenio económico* (Navarre). The foral tax laws mirror
  state law but can diverge on rates, deductions and procedures. Translate the
  institutional names as "Foral Tax Authority" and the instruments as "foral tax
  laws". Do not assume state rules apply.
- **ITP-AJD — three modalities.** ITP y AJD is an umbrella for three different
  taxes: (i) *Transmisiones Patrimoniales Onerosas* (TPO — on non-business
  transfers of assets); (ii) *Operaciones Societarias* (OS — on certain corporate
  transactions, mostly exempt today); (iii) *Actos Jurídicos Documentados* (AJD —
  stamp duty on notarial, commercial and administrative documents). Always specify
  which modality is in play.
- **Plusvalía municipal (IIVTNU).** The municipal tax on the increase in urban land
  value has been legislatively rebuilt following the 2021 Constitutional Court
  ruling (STC 182/2021). Always flag the 2021 / 2022 regime change when translating
  real-estate transaction documents referencing this tax.
- **Retención a cuenta vs retención liberatoria.** Critical distinction. *Retención
  a cuenta* (withholding on account) is creditable against the recipient's final
  tax. *Retención liberatoria* (final withholding) discharges the recipient's
  liability. The Spanish domestic system is predominantly "on account"; treaty or
  IRNR withholding can be final. Translate accordingly.
- **Prescripción tributaria (4 years).** The general tax prescription period under
  Art. 66 LGT is 4 years (for assessment, refund, collection, and penalty). Do not
  confuse with civil limitation (typically longer). Translate as "tax prescription
  (4-year period)" with a translator's note on first use.
- **Consulta vinculante.** Binding tax rulings issued by the Dirección General de
  Tributos (DGT) bind the administration (but not the taxpayer) in identical facts.
  They are persuasive authority in litigation. Translate as "binding tax ruling"
  and identify the DGT as the issuing body.
- **Operaciones vinculadas / precios de transferencia.** Article 18 LIS contains
  Spain's transfer pricing rules. Documentation thresholds and penalty-protection
  rules align broadly with the OECD standard, with Spanish specifics (country-by-
  country reporting threshold, master file / local file content). Translate
  functionally and always identify Art. 18 LIS on first mention.
- **Régimen especial de fusiones (Chapter VII LIS).** The Spanish tax-neutrality
  regime for mergers, demergers, contributions and share-for-share exchanges. Key
  requirements: (i) valid economic motive (*motivo económico válido*), (ii) proper
  accounting treatment, (iii) notice to tax authority. If the regime applies, the
  transaction is tax-deferred (carry-over of tax values). Translate as "tax-
  neutrality regime" or "special merger regime" with a translator's note.
- **ETVE (Entidades de Tenencia de Valores Extranjeros).** Spanish international
  holding regime allowing full exemption of qualifying foreign dividends and
  capital gains (participation exemption applies separately under Art. 21 LIS).
  Translate as "Spanish international holding regime (ETVE)".
- **SOCIMI.** Spanish REIT regime, roughly equivalent to US REITs and UK REITs,
  with pass-through economics through mandatory dividend distributions. Translate
  as "Spanish REIT regime (SOCIMI)".
- **Beckham regime (Art. 93 LIRPF).** Optional flat-rate IRPF regime for inbound
  workers moving to Spain: first year plus five following years at 24% flat rate
  (47% above €600k for employment income). 2023 reform extended eligibility to
  digital nomads and certain executives. Translate as "inbound expatriate regime"
  or "Beckham regime" with parenthetical explanation.
- **Impuesto Temporal de Solidaridad de las Grandes Fortunas.** Introduced in
  late 2022 as a temporary (now extended) top-up to the wealth tax for net wealth
  above €3m, intended to harmonize the wealth tax burden across autonomous
  communities (since Madrid and Andalusia bonify IP to 100%). Translate as
  "temporary solidarity tax on large fortunes".
- **Suministro Inmediato de Información (SII).** Since 2017, large taxpayers and
  VAT-group members must submit VAT invoice data in near real-time (4 working
  days) through the AEAT portal. Translate as "Immediate Supply of Information
  (SII)" — keep the Spanish acronym on first mention.
- **Delito fiscal (Art. 305 CP).** Criminal tax offense triggered where the
  defrauded tax quota exceeds €120,000 per tax and tax period (or €600,000 for
  aggravated forms). Voluntary regularization before formal notification
  extinguishes criminal liability. Translate as "criminal tax offense" or "tax
  fraud offense".
- **Pillar Two implementation.** Spain implemented Pillar Two by Law 7/2024,
  effective for fiscal years starting on or after 31 December 2023. The
  *impuesto complementario* has three modalities matching the OECD GloBE rules
  (IIR, UTPR, QDMTT). Translate as "top-up tax" and use the OECD English
  abbreviations (IIR, UTPR, QDMTT).
- **Currency / number formats**. Spanish (as most Romance languages) uses comma as
  decimal separator and dot as thousands separator (1.234,56 €). Convert to US/UK
  English style (1,234.56) unless the user specifies otherwise. Always preserve the currency
  symbol and exact figure.

## Additional Lawlinguists-validated Spanish Tax Mappings

| Spanish | English |
|---|---|
| Impuesto sobre Sociedades (IS) | Corporate Income Tax (CIT) |
| IGIC (Impuesto General Indirecto Canario) | Canary Islands General Indirect Tax |
| Impuesto sobre el Patrimonio | Wealth Tax |
| Impuesto Temporal de Solidaridad sobre las Grandes Fortunas (ITSGF) | Temporary Solidarity Tax on Large Fortunes |
| Impuesto sobre Transmisiones Patrimoniales (ITP) | Transfer Tax |
| Actos Jurídicos Documentados (AJD) | Stamp Duty |
| plusvalía municipal (IIVTNU) | municipal capital gains tax |
| IBI (Impuesto sobre Bienes Inmuebles) | Real Estate Tax |
| Gravamen temporal energético | temporary energy sector levy |
| Gravamen temporal bancario | temporary banking sector levy |
| IDSD (Impuesto sobre Determinados Servicios Digitales) | Digital Services Tax |
| régimen de consolidación fiscal | tax consolidation / fiscal unity regime |
| régimen especial del País Vasco / Navarra (concierto/convenio económico) | Basque Country / Navarre special tax regime (economic agreement) |
| declaración-liquidación | self-assessment tax return |
| inspección tributaria | tax inspection / tax audit |
| recargo | surcharge |
| intereses de demora | interest on late payment |
| prescripción tributaria | tax limitation period |
| Tribunal Económico-Administrativo (TEAR / TEAC) | Tax-Administrative Tribunal (regional / central) |
| operaciones vinculadas | related-party transactions / transfer pricing |
| documentación de precios de transferencia | transfer-pricing documentation (Master File / Local File / Country-by-Country Report) |
| DAC6 | DAC6 (Council Directive (EU) 2018/822 on mandatory disclosure rules) |
| IVA intracomunitario | intra-Community VAT |
| operación intracomunitaria | intra-Community transaction |
| modelo 303 / 390 | VAT return forms 303 (quarterly) / 390 (annual summary) |
| modelo 200 | Corporate income tax return form |
| Pilar Dos (Pillar Two) | Pillar Two (OECD global minimum tax) — implemented in Spain by Ley 7/2024 |
