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Glossary of procedures and terms

73 terms used in the guides, each with a short definition. General information, without figures that change.

General information. It does not replace the advice of a professional.

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061 (SAMU)
The urgent medical service of IB-Salut: it handles medical urgencies and emergencies outside hospital in the Balearic Islands.

Mentioned in: Family doctor and public healthcare in the Balearics: health card, health centre and emergencies

112
The emergency number of the Balearic Islands (SEIB 112): free, for when immediate help from the fire service, the security forces or health services is needed. For emergencies only.

Mentioned in: Family doctor and public healthcare in the Balearics: health card, health centre and emergencies

A

Abogado (lawyer)
A legal professional who advises and represents you. To act before the courts, a lawyer must be a registered member of a bar association. In a house purchase the lawyer advises you, not both parties.

Mentioned in: Buying a home in the Balearics: who does what

Acuerdo de Retirada (Withdrawal Agreement, Brexit)
The agreement between the United Kingdom and the EU that protects the residence rights of people who lived in Spain before 2021. Spain applied it through a declaratory system from 6 July 2020. Exchanging the certificate for the Agreement TIE is not compulsory.

Mentioned in: The NIE and your first steps after arriving

Agencia Tributaria (AEAT)
The Spanish state tax authority. It handles, among other things, personal income tax (IRPF), VAT, corporate tax and the census of businesses and self-employed professionals (form 036).

Mentioned in: Inheritance and succession tax in the Balearics for foreign residents and owners: which law applies, where tax is paid and deadlines

Agente inmobiliario (estate agent)
A person or company that habitually, and for a fee, helps with the sale, rental or exchange of property. The Balearic Islands have an official register of estate agents.

Mentioned in: Buying a home in the Balearics: who does what

AJD
Stamp duty on documented legal acts (Impuesto sobre Actos Jurídicos Documentados). On the first sale of a new home it is paid together with VAT.

Mentioned in: Buying a home in the Balearics: who does what

Arras (deposit contract)
A private contract signed before the deed, in which the buyer pays a deposit. It is not enough to register the property or to get a mortgage: you need the public deed.

Mentioned in: Buying a home in the Balearics: who does what

Arrendador and arrendatario (landlord and tenant)
The arrendador is the person who lets (the owner or whoever grants the use) and the arrendatario is the tenant. In the Balearic Islands the arrendador must lodge the deposit.

Mentioned in: Renting a home in the Balearics: contract, deposit and basic rights

Asesoría fiscal (tax advice firm)
A service that advises individuals and companies on taxes. The name describes a service, not a qualification: behind it there may be an administrative agent, a lawyer, an economist or another professional. It is worth asking about their qualifications.

Mentioned in: Self-employed or company: gestoría or tax adviser?

ATIB
Agència Tributària de les Illes Balears, the Balearic tax agency. It manages, among others, ITP and AJD. It is the place to check the rate currently in force.

Mentioned in: Buying a home in the Balearics: who does what · Inheritance and succession tax in the Balearics for foreign residents and owners: which law applies, where tax is paid and deadlines

Autónomo (self-employed)
An individual who carries out an economic activity on their own account. They register with the tax office and in the RETA scheme, and are liable for the debts of the activity with all their personal assets.
Ayuntamiento (town hall)
The municipal administration. It keeps the residents’ register, grants building permits and collects the IBI property tax and the municipal capital gains tax. In Catalan: ajuntament.

C

Cargas (charges)
Mortgages, seizures or other restrictions registered against a property. The nota simple shows them, which is why it is worth requesting before you sign.

Mentioned in: Buying a home in the Balearics: who does what

Catastro and cadastral reference
The catastro is the administrative property register. The cadastral reference is the code that identifies each property; the notary checks that it matches the deed and the Land Registry.

Mentioned in: Form 210: non-resident tax on a home you own or rent out in the Balearics

Cédula de habitabilidad (certificate of habitability)
A document proving that a home meets the minimum conditions for living in it. In the Balearic Islands it is issued by the consell insular and expires after ten years. Without it, or an occupation licence, you cannot sign permanent contracts for electricity, water and other utilities.

Mentioned in: Buying a home in the Balearics: who does what · Home renovations: permits and who to call

Centro concertado (state-subsidised school)
A privately owned educational centre that takes part in the subsidy (concierto) system. Together with public centres it forms the network that provides the public education service. It is different from a private centre without a concierto.

Mentioned in: Schools, nurseries and early-years centres in the Balearics: types, places and how to check authorisation

Centro de salud (health centre)
A primary care centre of IB-Salut where the family doctor and nurses work. You belong to one according to your address, and that is where you book appointments, change doctor and update your health card details.

Mentioned in: Family doctor and public healthcare in the Balearics: health card, health centre and emergencies

Certificado de eficiencia energética (energy performance certificate)
A document giving a home’s energy rating. It is one of the documents worth asking for when buying.

Mentioned in: Buying a home in the Balearics: who does what

Certificado de registro de ciudadano de la UE (EU citizen registration certificate)
A document (form EX-18) proving registration in the Central Register of Foreigners for EU, EEA and Swiss citizens who will live in Spain for more than three months. It is requested in person, within three months of arrival.

Mentioned in: The NIE and your first steps after arriving

Cl@ve
The electronic ID system of the Spanish public authorities. It lets you complete procedures online, for example with Social Security, without a digital certificate.

Mentioned in: Self-employed or company: gestoría or tax adviser? · Registering a foreign-plated car in the Balearics: steps, taxes and documents

Colegiado and membership number
A colegiado is a professional registered with their professional body. The body must keep an up-to-date register with at least the member’s name, membership number, qualifications, professional address and authorisation status.

Mentioned in: Professional bodies (colegios): how to check registration

Colegio profesional (professional body)
A public-law body that brings together the members of a profession (lawyers, psychologists, dentists, physiotherapists and others). It must explain how to complain about one of its members. ‘Colegio’ here does not mean a school but a professional association.

Mentioned in: Professional bodies (colegios): how to check registration · Schools, nurseries and early-years centres in the Balearics: types, places and how to check authorisation

Comunicación previa (prior notice)
A procedure in Balearic planning law for simple works: you notify the town hall before starting, without waiting for a licence. It applies to technically simple, small works, or works that need no technical project.

Mentioned in: Home renovations: permits and who to call

Comunidad de propietarios (owners’ association)
The group of owners of a building. When buying, you ask for a certificate that the seller is up to date with the community fees, and check any approved special levies (‘derramas’) and the statutes.

Mentioned in: Buying a home in the Balearics: who does what · Home renovations: permits and who to call

Consell insular (island council)
The government of each island (Mallorca, Menorca, Ibiza and Formentera). It issues habitation certificates and can decide which works are handled by prior notice on its island.

Mentioned in: Home renovations: permits and who to call

COPIB
Col·legi Oficial de Psicologia de les Illes Balears, the Balearic psychologists’ professional body. It offers a public search for registered psychologists.

Mentioned in: Professional bodies (colegios): how to check registration

Cuenta de cotización (contribution account)
The code Social Security uses to identify an employer and their obligations. Anyone who will hire people must register the business and get one; there is one service for sole traders and another for companies.

Mentioned in: Opening a business or activity in the Balearics: licence, registration and official counters

D

Declaración responsable (responsible declaration)
A document in which the holder declares that they meet the requirements to carry on an activity. Under the Balearic activities act it entitles you to start without waiting for a licence; if there is an essential inaccuracy, you must stop until it is corrected.

Mentioned in: Opening a business or activity in the Balearics: licence, registration and official counters

Double taxation treaty
A treaty between two countries that allocates which country may tax each kind of income and avoids paying twice. If a person is resident in both, it sets an order of criteria (permanent home, closer ties, habitual abode, nationality) to decide which one counts.

Mentioned in: Tax residence in Spain for Germans and Britons: the 183-day rule and the treaties

DRIAT
Declaración Responsable de Inicio de Actividad Turística, the responsible declaration for starting a tourist activity. It is what you submit to market tourist stays in a home in the Balearic Islands, and its registration number must appear in the advertising. It is not a lease of a main home.

Mentioned in: Renting a home in the Balearics: contract, deposit and basic rights

E

Empadronamiento (local residents’ register)
Registration on the padrón, the register of residents of the municipality where you live. It is compulsory for everyone living in Spain. It proves where you live, but not that your residence is legal.

Mentioned in: The NIE and your first steps after arriving · Registering a foreign-plated car in the Balearics: steps, taxes and documents

Escolarización (school placement)
The process of applying for and being allocated a place in a publicly funded educational centre. Each school year a resolution of the Conselleria sets the calendar, school zones, criteria and documents.

Mentioned in: Schools, nurseries and early-years centres in the Balearics: types, places and how to check authorisation

Escritura pública (public deed)
A document authorised by a notary that records an act or contract, such as a sale. It includes the identity of the parties, the description of the property, the price and any charges.

Mentioned in: Buying a home in the Balearics: who does what · Inheritance and succession tax in the Balearics for foreign residents and owners: which law applies, where tax is paid and deadlines

Escuela infantil (nursery)
A first-cycle early-years centre, for ages 0 to 3. “Guardería” is the everyday name; in the Balearic Islands it is authorised as a 0-3 early-years centre and has its own minimum requirements.

Mentioned in: Schools, nurseries and early-years centres in the Balearics: types, places and how to check authorisation

F

FEIN
The standardised European information sheet (Ficha Europea de Información Normalizada): the bank’s document with the mortgage terms. The lender must give it to you at least ten calendar days before signing.

Mentioned in: Buying a home in the Balearics: who does what

Fianza (rental deposit)
A cash deposit handed over when renting. For a home it is one month’s rent. In the Balearic Islands the landlord must lodge it with the IBAVI and it earns no interest.

Mentioned in: Renting a home in the Balearics: contract, deposit and basic rights

Form 030 (modelo 030)
The census declaration for individuals with no business activity and no income subject to withholding. It is used to register in the census, request a NIF, report a change of tax address and change personal details. It does not decide whether you are tax resident.

Mentioned in: Tax residence in Spain for Germans and Britons: the 183-day rule and the treaties

Form 036 (modelo 036)
The census declaration used by businesses and self-employed professionals to register with, update or deregister from the tax agency’s census. Registration is filed before the activity starts.

Mentioned in: Self-employed or company: gestoría or tax adviser? · Opening a business or activity in the Balearics: licence, registration and official counters

Form 600 (modelo 600)
The form used to self-assess ITP and AJD in the Balearic Islands. ATIB processes it electronically.

Mentioned in: Buying a home in the Balearics: who does what

G

Gestoría (administrative agency)
The office of an administrative agent (gestor administrativo). It handles paperwork with the administrations (taxes, registers, registrations) without doing the legal work reserved to lawyers. The profession is organised in professional bodies (colegios). There is no exact English equivalent.

Mentioned in: Buying a home in the Balearics: who does what · Self-employed or company: gestoría or tax adviser? · Registering a foreign-plated car in the Balearics: steps, taxes and documents

H

Harmless, minor and major activities
The classification in the Balearic activities act. Harmless ones only need a responsible declaration; minor and major ones need a responsible declaration with a certificate from a competent technician. The class depends on the act’s annex.

Mentioned in: Opening a business or activity in the Balearics: licence, registration and official counters

Hipoteca (mortgage)
A charge registered against a property that secures a loan. It is formalised in a public deed and appears as a charge in the nota simple.

Mentioned in: Buying a home in the Balearics: who does what

I

IB-Salut
Servei de Salut de les Illes Balears, the public health service of the Balearic Islands. It issues the health card; the health centres, the continuous care points and 061 belong to it.

Mentioned in: Family doctor and public healthcare in the Balearics: health card, health centre and emergencies

IBAVI
Institut Balear de l’Habitatge, the housing body of the Balearic government. It is where rental deposits are lodged, and since 2022 their management has been run by a professional association of property administrators.

Mentioned in: Renting a home in the Balearics: contract, deposit and basic rights

IBI
Impuesto sobre Bienes Inmuebles, the annual municipal property tax. The latest receipt is used to check the cadastral reference and that no debts are outstanding.

Mentioned in: Buying a home in the Balearics: who does what · The NIE and your first steps after arriving · Form 210: non-resident tax on a home you own or rent out in the Balearics

ICAIB
The Bar Association of the Balearic Islands (Colegio de Abogados de las Illes Balears). It publishes a register of members that you can search by name or membership number.
ICIO
Impuesto sobre Construcciones, Instalaciones y Obras, a municipal tax on works that need a licence. In Palma it is paid together with the licence fee.

Mentioned in: Home renovations: permits and who to call

IRPF
Personal income tax. Individuals pay it on their income, and self-employed people on the profits of their activity.

Mentioned in: Self-employed or company: gestoría or tax adviser? · Tax residence in Spain for Germans and Britons: the 183-day rule and the treaties

ITE
Inspección técnica de edificios: a technical report on the condition of a building. In some regions it is worth asking for when buying.

Mentioned in: Buying a home in the Balearics: who does what

ITP
Impuesto sobre Transmisiones Patrimoniales, a transfer tax that applies, among other acts, to buying a resale home. It has been devolved to the autonomous communities: check the current rate with ATIB.

Mentioned in: Buying a home in the Balearics: who does what

IVA (VAT)
Value added tax. On the first sale of a new home by the developer you pay VAT plus AJD instead of ITP.

Mentioned in: Buying a home in the Balearics: who does what

L

LAU
Ley de Arrendamientos Urbanos (Act 29/1994): the national act that governs renting homes and business premises. It has been amended several times, including in 2026, so always read the current consolidated text.

Mentioned in: Renting a home in the Balearics: contract, deposit and basic rights

Licencia de ocupación (occupation licence)
Checks that the finished building matches the licence granted and authorises its use. To occupy a building you need this licence or a valid habitation certificate.

Mentioned in: Home renovations: permits and who to call

Licencia urbanística (building licence)
Permission from the town hall before certain works begin: new buildings, work on existing buildings that requires a technical project, demolitions or changes of use.

Mentioned in: Home renovations: permits and who to call

N

NIF and CIF (tax ID)
The NIF is the tax identification number. For foreign nationals it is the NIE. A company’s number used to be called the CIF and is now also a NIF.

Mentioned in: Opening a business or activity in the Balearics: licence, registration and official counters

Nota simple (land registry extract)
Information from the Land Registry about a property: its identification, the owners and the charges in force. It is for information only and does not carry the weight of a formal certificate (certificación).

Mentioned in: Buying a home in the Balearics: who does what

Notaría and notario (notary)
The notaría is a notary’s office. The notary is a legal professional and public official who authorises deeds and advises the parties impartially. You can choose the notary.

P

PAC (continuous care point)
An out-of-hospital urgent care service, for when you cannot go to your own health centre. In some places it also appears as SUAP.

Mentioned in: Family doctor and public healthcare in the Balearics: health card, health centre and emergencies

PAE (Entrepreneur Support Point)
An office of the national network that gives information and help to set up a company and register as self-employed. Procedures run online through the CIRCE system; the PAE electrónico portal is run by the Ministry of Industry and Tourism.

Mentioned in: Opening a business or activity in the Balearics: licence, registration and official counters

Plusvalía municipal (municipal capital gains tax)
A municipal tax on the increase in value of urban land when it is sold. It is normally paid by the seller.

Mentioned in: Buying a home in the Balearics: who does what

Poder notarial (power of attorney)
A deed by which one person authorises another to act on their behalf, for example to sign a purchase. Whoever uses it needs an authorised copy (copia autorizada).

Mentioned in: Buying a home in the Balearics: who does what · Inheritance and succession tax in the Balearics for foreign residents and owners: which law applies, where tax is paid and deadlines

Proyecto técnico (technical project)
A document signed by a competent technician that defines a piece of work. The Spanish Building Act (Ley de Ordenación de la Edificación, LOE) sets out when it is required, and with one the work usually needs a licence.

Mentioned in: Home renovations: permits and who to call

R

REGCESS
The General Register of healthcare centres, services and establishments run by the Spanish Ministry of Health. It is public and informative: it lists the centres that the autonomous communities have authorised.

Mentioned in: Choosing a dentist or physiotherapist: the health register (REGCESS)

Registro de la Propiedad (Land Registry)
The public register of properties and the rights over them (owners, mortgages, seizures). After signing, the deed is filed there; the notary can do it electronically.

Mentioned in: Buying a home in the Balearics: who does what · Inheritance and succession tax in the Balearics for foreign residents and owners: which law applies, where tax is paid and deadlines

Registro Mercantil (commercial register)
The public register where companies such as an SL are entered after being set up before a notary.

Mentioned in: Self-employed or company: gestoría or tax adviser?

RETA
The Social Security scheme for the self-employed (Régimen Especial de Trabajadores Autónomos). The contribution depends on net earnings. Registration is done online or with form TA0521.

Mentioned in: Self-employed or company: gestoría or tax adviser? · Opening a business or activity in the Balearics: licence, registration and official counters

S

Sociedad limitada (SL)
A limited liability company: the partners contribute the capital and liability towards third parties is limited to that contribution. It is set up by public deed before a notary, entered in the commercial register and pays corporate tax. The closest English equivalent is a private limited company.

T

Tarjeta sanitaria (health card)
The individual health card of the Balearic health service (IB-Salut). To get one you need, among other things, your NIE and passport, and you may need your certificate of registration on the padrón.

Mentioned in: The NIE and your first steps after arriving · Family doctor and public healthcare in the Balearics: health card, health centre and emergencies

Tasa 790, code 012 (foreigners’ fee)
The foreigners’ administrative fee paid when applying for the NIE and the EU citizen registration certificate. The current amount is on the Policía Nacional website.

Mentioned in: The NIE and your first steps after arriving

Tax residence
The link that decides in which country you are taxed on all your income. In Spain you are resident if you spend more than 183 days of the calendar year here, if the centre of your activities or economic interests is here, or if it is presumed because of your spouse and minor children. It is not the same as a residence permit or local registration.

Mentioned in: Tax residence in Spain for Germans and Britons: the 183-day rule and the treaties

TIE
Tarjeta de Identidad de Extranjero, the residence card for foreign nationals. It carries your NIE. British nationals with rights under the Withdrawal Agreement can hold a specific TIE.

Mentioned in: The NIE and your first steps after arriving

General information. It does not replace the advice of a professional.

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