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

The Spanish Tax Agency (Agencia Estatal de Administracion Tributaria).

autoliquidacion

A self-assessment: the filer computes and pays the tax.

borrador

A draft calculation of a modelo saved by the application.

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 AEAT census: the registration data the agency holds about you.

declaracion
declaracion tributaria

A tax return or declaration filed with the AEAT.

expediente

An AEAT case file.

fichero-BOE

The fixed-width text file format the AEAT accepts for filing a modelo.

inversion del sujeto pasivo
ISP

Domestic reverse charge of VAT (ISP).

IRPF
Impuesto sobre la Renta de las Personas Fisicas

Spanish personal income tax on resident natural persons.

IVA
Impuesto sobre el Valor Anadido

Spanish value-added tax, the consumption tax on goods and services.

justificante
justificante de presentacion

The filing receipt the AEAT issues after you file.

ledger

Your record of money movements inside the application, which feeds the calculations.

modelo

An official AEAT declaration form, identified by a number (for example Modelo 303).

modelo 100
declaracion de la renta

Annual personal income tax (IRPF) return.

modelo 130
pago fraccionado

Quarterly IRPF instalment under direct estimation.

modelo 303
autoliquidacion de IVA

Periodic VAT self-assessment return.

modelo 390
resumen anual de IVA

Annual VAT summary return.

NIF
Numero de Identificacion Fiscal
CIF
NIE

The Spanish tax identification number for every person or entity dealing with the AEAT.

presentado

The filed lifecycle state recorded locally (never submitted to 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

The VAT surcharge a retailer pays its supplier under the equivalence regime.

regimen del recargo de equivalencia
RE

A special VAT regime for retail traders (equivalence surcharge).

regimen simplificado
modulos

The simplified VAT regime (modulos).

renta

The IRPF income base; colloquially, the annual IRPF return (Modelo 100).

revision

The version of a modelo’s rules that applies to a given period, named in the registry.

sede electronica
sede

The AEAT’s electronic filing portal.

VIES

The EU VAT Information Exchange System for validating intra-Community VAT numbers.