Glossary
Spanish bureaucracy glossary
Plain-English definitions of Spanish bureaucracy terms, with key facts, example contexts, official sources, and links to the matching guides.
How to use this glossary
Look up the Spanish term first. Then match it to the office, document, and task in front of you.
Agencies
AEAT
AEAT (Agencia Estatal de Administración Tributaria) is the Spanish national tax agency, commonly known as Hacienda.
Hacienda
Hacienda is the colloquial name for the AEAT, the Spanish national tax agency.
SEPE
SEPE (Servicio Público de Empleo Estatal) is the national agency that manages and controls unemployment benefits in Spain.
Seguridad Social
Seguridad Social is Spain's social-security system, covering contribution records, affiliation, pensions, benefits, and healthcare entitlement links.
Extranjería
Extranjería is an umbrella term for Spain's immigration system, not one universal office, procedure, or appointment.
Residency & immigration
NIE
NIE (Número de Identidad de Extranjero) is the personal foreigner-identification number used when a foreign national has dealings with Spain.
TIE
TIE (Tarjeta de Identidad de Extranjero) is the physical residency card issued to non-EU foreigners legally living in Spain.
Padrón
The padrón is the municipal register of people who live in a Spanish municipality.
Empadronamiento
Empadronamiento is the act of registering on the padrón municipal — Spain's municipal census.
Residencia
Residencia refers to a legal basis for living in Spain; the applicable regime depends on nationality, family relationship, and the exact authorisation.
Arraigo
Arraigo is a family of exceptional residence routes for eligible non-EU nationals already in Spain. Applicants must prove the required ties and facts.
NIE Verde
NIE Verde is the common name for the EU citizen registration certificate. It is issued when an eligible EU, EEA, or Swiss citizen registers residence in Spain.
Autorización inicial
An autorización inicial is the first grant under a specific immigration route. It may authorize residence or, for some studies, a stay. The route name and decision control what comes next.
AEAT procedures
Requerimiento
A requerimiento is a formal request from a Spanish public authority. It asks the named recipient for information, documents, an explanation, or another specified action.
Providencia de apremio
A providencia de apremio is the notice that starts a Spanish tax-enforcement procedure for an unpaid debt in executive collection.
Diligencia de embargo
A diligencia de embargo is an AEAT enforcement notice. It identifies the asset, right, or payment stream being attached to collect an unpaid tax debt.
Liquidación provisional
A liquidación provisional is a tax assessment in which the authority quantifies a debt or an amount to refund or offset. The tax procedure defines its provisional legal character.
Comprobación limitada
A comprobación limitada is a tax-management procedure. The tax authority checks facts and records relevant to a tax obligation using the limited powers listed in the General Tax Law.
Recurso de reposición
A recurso de reposición is an optional challenge of certain Spanish tax acts, decided by the same tax body that issued the act.
Recurso contencioso-administrativo
A recurso contencioso-administrativo is a court challenge to an administrative act, omission, inactivity, or unlawful administrative action. The law allows the administrative courts to review it.
Sanción
A sanción is a penalty imposed for an administrative infringement; a tax sanción is separate from the underlying tax assessment, debt, surcharge, or interest.
Tax forms & concepts
IRPF
IRPF is Spain's personal income tax. It generally taxes the total income of people who are IRPF taxpayers, subject to exemptions, special regimes, and tax treaties.
IVA
IVA is Spain's value-added tax for operations treated as taking place in mainland Spain and the Balearic Islands. The Canary Islands, Ceuta, and Melilla use different indirect-tax systems.
Modelo 100
Modelo 100 is the annual IRPF return used for a tax year by taxpayers who must file or choose to file.
Modelo 720
Modelo 720 is an information return covering three separate categories of certain assets and rights abroad. These are financial accounts; specified securities, rights, insurance, and annuities; and foreign real estate or rights over it.
Modelo (general)
In Spanish administration, modelo usually means an officially approved form. A number or code identifies it for a particular declaration, payment, application, or information obligation.
Retenciones
Retenciones are amounts that an obliged payer deducts from specified income. The payer sends them to the Treasury as an advance payment toward the recipient's tax.
Tasa
A tasa is a Spanish public charge classified as a tax. It arises from special use of public domain or from qualifying public services or activities.
Municipal & local
IBI
IBI is a local tax on the value of urban, rural, and special-category real property. Liability follows the taxable property right defined by law, not residence status alone.
Tasa de basuras
The tasa de basuras is a local waste charge. In some places, it is another public non-tax levy used to fund local waste collection and treatment.
Ayuntamiento
An ayuntamiento is the governing and administrative body of a Spanish municipality.
Certificado de empadronamiento
A certificado de empadronamiento is a municipal certificate that formally verifies your padrón record.
Notifications
Burofax
A burofax is a rapid registered document-delivery service. Depending on the options purchased, Correos can provide proof of delivery and certify the sent content.
Cita previa
A cita previa is a pre-booked appointment required by many Spanish public offices before they will see you in person.
Sede electrónica
A sede electrónica is a public body's official online address for the procedures and services that body makes available electronically.
Notificación electrónica
A notificación electrónica is an official public-sector notice made available through the relevant electronic channel. This can be a sede electrónica or Dirección Electrónica Habilitada Única.
Digital identity
Cl@ve PIN
Cl@ve PIN is a time-limited identification method within Spain's Cl@ve system for accessing public services that accept it.
Certificado digital
A certificado digital is an electronic credential that a supported public service can use to identify the holder. Where accepted, it can create an electronic signature.
DNI electrónico
DNIe is Spain's national identity card for Spanish citizens; its chip can support electronic identification and signature.