Glossary

Spanish tax terms used across the documentation. Each term links to its legal basis where one applies. Look a term up; the definition is the same wherever the term is referenced.

AEAT
Agencia Tributaria

Agencia Estatal de Administracion Tributaria: the public body that manages and collects the main taxes of the Spanish State. The taxpayer files their returns with the AEAT; this application never files anything on their behalf.

autoliquidacion

A tax declaration in which the taxpayer, in addition to reporting the underlying facts, self-assesses, quantifies, and, where applicable, pays the tax due.

borrador

Provisional calculation of a modelo that the application saves on every calculation, keeping every version so the user can review and compare them before treating one as definitive.

casilla
recuadro

A numbered box on an AEAT tax form (modelo) that holds an amount, a base, a tax due figure, or an identifying value of the return. Each box has a number, an official label, and where applicable a formula linking it to other boxes.

censo
datos censales

The set of registration data the AEAT holds about the taxpayer (activities, address, obligations), declared via Modelo 036 or 037, which the application can sync into a profile.

declaracion
declaracion tributaria

Any document filed with the Tax Administration in which the occurrence of a fact relevant to the application of taxes is acknowledged or stated. The modelo is the form; the declaracion is what is filed on it.

expediente

An ordered set of actions and documents of a tax procedure before the AEAT. The application can read case files when read-only authentication is configured; it never writes to them.

fichero-BOE

A fixed-width text file format the AEAT accepts for the electronic filing of a modelo. The application generates this file when exporting a return, so the person can upload it themselves to the Sede Electronica. It takes its name from the Boletin Oficial del Estado (BOE), where each modelo record layout is published.

inversion del sujeto pasivo
ISP

Mechanism by which, in certain domestic operations, the person liable for VAT is the recipient rather than the supplier of the goods or service, so the recipient self-charges the tax.

IRPF
Impuesto sobre la Renta de las Personas Fisicas

Direct, personal tax on the income of natural persons resident in Spanish territory, including employment income, income from movable and immovable capital, income from economic activities, capital gains and losses, and imputed income. It is filed annually on Modelo 100, with instalment payments and withholdings on Modelos 111, 115, 130, 131, 180, and 190. It does not cover Non-Resident Income Tax or Corporate Income Tax.

IVA
Impuesto sobre el Valor Anadido

Indirect tax on consumption that taxes the supply of goods and services by businesses or professionals, intra-Community acquisitions, and imports of goods. It is filed via Modelos 303, 322, 349, and the annual summary 390, and includes special regimes such as the equivalence surcharge, the simplified regime, and the cash-basis scheme. It does not cover the Canary Islands IGIC or the Ceuta and Melilla IPSI.

justificante
justificante de presentacion

Proof document (usually a PDF) that the AEAT issues after a return is filed, carrying the secure verification code and the figures filed, as evidence of the filing.

ledger

The record of money movements inside the application that feeds the calculations. The person imports their transactions into the ledger and classifies each one for tax purposes, so the calculation rules can determine which entry feeds each box of a modelo.

modelo

Standardised declaration form that the AEAT prescribes for a specific tax obligation and period, uniquely identified by its official three-digit number (for example, Modelo 100, Modelo 303, Modelo 720). Each modelo is published by Ministerial Order in the BOE and catalogued on the AEAT Sede Electronica. The number is part of the legal name: Modelo 303 and Modelo 100 are not interchangeable. It does not refer to ad hoc reports, internal spreadsheets, or census documents.

modelo 036
declaracion censal

Census declaration used to notify the AEAT of registration, changes, or deregistration in the census of businesses, professionals, and withholding agents.

modelo 100
declaracion de la renta

Annual personal income tax (IRPF) return with which the taxpayer settles their taxation for the year (the Renta campaign).

modelo 111
retenciones del trabajo

Periodic self-assessment of the withholdings and payments on account made on employment income and income from economic activities.

modelo 115
retenciones de alquiler

Periodic self-assessment of the withholdings made on income paid for the lease of urban property, such as business premises.

modelo 123
retenciones sobre intereses y dividendos

Periodic self-assessment of the withholdings made on certain income from movable capital, such as interest and dividends.

modelo 130
pago fraccionado

Self-assessment of the quarterly instalment payment on account of IRPF filed by self-employed persons who determine their income under direct estimation.

modelo 131
pago fraccionado por modulos

Quarterly IRPF instalment payment for economic activities under the objective-estimation (modules) regime.

modelo 180
resumen anual de alquileres

Annual information return summarising the withholdings on urban-property leases declared on Modelo 115 during the year, broken down by landlord.

modelo 184
atribucion de rentas

Annual information return of income-attribution entities, attributing to each partner, heir, or member their share of income, withholdings, and deductions.

modelo 190
resumen anual de retenciones

Annual information return summarising the withholdings on employment income and income from economic activities declared on Modelo 111 during the year, broken down by recipient.

modelo 193
resumen anual del capital mobiliario

Annual information return summarising the withholdings on income from movable capital declared on Modelo 123 during the year, broken down by recipient.

modelo 200
impuesto sobre sociedades

Annual corporate income tax self-assessment declaring the accounting result, taxable base, and tax due of the entity.

modelo 202
pago fraccionado de sociedades

Instalment payment on account of Corporate Income Tax, filed up to three times a year (April, October, and December).

modelo 210
impuesto de no residentes

Self-assessment of Non-Resident Income Tax for income obtained in Spain without a permanent establishment.

modelo 232
operaciones vinculadas

Annual information return on operations with related persons or entities and on operations with tax havens.

modelo 303
autoliquidacion de IVA

Periodic VAT self-assessment filed by taxable persons under the general regime, quarterly or monthly depending on turnover.

modelo 309
IVA no periodico

Non-periodic VAT self-assessment for those who do not file periodic self-assessments and carry out a one-off taxable operation.

modelo 322
IVA de grupo individual

Monthly individual self-assessment filed by each entity within a VAT group.

modelo 347
operaciones con terceros

Annual information return on operations with third parties whose combined amount exceeds 3,005.06 euros in the year.

modelo 349
operaciones intracomunitarias

Recapitulative statement of intra-Community supplies and acquisitions of goods and services carried out with operators in other Member States.

modelo 353
IVA de grupo agregado

Monthly aggregate self-assessment of a VAT group, filed by the parent entity with the result of the whole group.

modelo 369
ventanilla unica

VAT self-assessment of the one-stop-shop special regimes (OSS and IOSS) for cross-border sales to consumers in other Member States.

modelo 390
resumen anual de IVA

Annual information return summarising the VAT operations declared on the Modelo 303 returns of the year.

modelo 720
bienes en el extranjero

Annual information return on accounts, securities, and real estate located abroad, when they exceed the established thresholds.

NIF
Numero de Identificacion Fiscal
CIF
NIE

Code that uniquely identifies each taxpayer before the AEAT. For Spanish natural persons the NIF matches the national identity document (DNI) number; for foreign natural persons it is the foreigner identity number (NIE). Legal persons and other entities also hold a NIF; in older records a company identifier could be called the Tax Identification Code (CIF). The DNI and NIE on their own are identity documents.

presentado

Filed lifecycle state: the application marks a verified revision as filed to record that the user considers it definitive. It never files with the AEAT.

prorrata
regla de prorrata
prorrateo

The rule that fixes the share of input VAT a taxable person may deduct when their activity combines supplies that grant the right to deduct with supplies that do not. The percentage is the ratio of deductible-right turnover to total turnover, rounded up to the next whole unit.

prorrata especial

The variant of the pro rata rule under which input VAT is deducted according to the actual use of each good or service, applying the general pro rata only to inputs shared across sectors.

recargo de equivalencia

Surcharge that, under the special equivalence-surcharge regime, the supplier charges the retail trader in addition to VAT, in exchange for the trader being exempted from filing VAT self-assessments on those sales.

regimen del recargo de equivalencia
RE

Mandatory special VAT regime for individual retail traders in which the supplier charges a surcharge in addition to VAT, and the retailer is exempted from settling the tax on those sales.

regimen simplificado
modulos

Special VAT regime in which the tax due is determined by modules or objective indices rather than by actual transactions, for activities included by ministerial order.

renta

The income taxed by IRPF, aggregating employment income, capital income, income from economic activities, capital gains and losses, and imputed income. In everyday language it also refers to the annual Renta return, filed on Modelo 100 through the Renta Web campaign. It does not mean rent in the English sense: a leased property produces income from real-estate capital, not renta in this sense.

revision

The version of a modelo rules that applies to a specific filing period, named in the registry. For example, a revision such as 2019-y-siguientes covers filings from 2019 onward. The AEAT publishes one revision per (modelo, year, period) by Ministerial Order, so the applicable revision is a derived fact, not a choice.

sede electronica
sede

The AEAT official portal through which the taxpayer files their returns and consults their case files. The user uploads the exported file there to file it themselves.

VIES

VAT Information Exchange System of the European Union, which allows checking whether a VAT identification number is registered as an intra-Community operator in another Member State. The application can query it in read-only mode to validate a VAT number before declaring an intra-Community operation.