| la declaración de la renta | | annual tax return in Spain |
| la declaración individual | | individual tax return |
| la declaración conjunta | | joint tax return for married couples |
| la Agencia Tributaria (AEAT) | | Spanish Tax Agency responsible for tax collection and enforcement |
| el IRPF (Impuesto sobre la Renta de las Personas Físicas) | | personal income tax |
| la cita previa | | pre-arranged appointment [with the Tax Agency, often necessary for in-person consultations or assistance] |
| la casilla | | box/check box, referring to specific sections on the tax form where information is entered |
| el importe | | amount, referring to monetary figures entered in various boxes of the form |
| el ejercicio fiscal | | fiscal year, typically from January 1st to December 31st in Spain |
| el/la contribuyente | | the tax payer |
| el/la cónyuge | | spouse |
| los rendimientos del trabajo | | employment income |
| los rendimientos de capital | | capital gains, including interests from savings, dividends, and rental income |
| las ganancias y pérdidas patrimoniales | | changes in net worth not related to employment or capital gains, such as from selling personal assets |
| el mínimo personal y familiar | | personal and family allowances that reduce taxable income |
| las deducciones generales | | general deductions applicable to various situations |
| las deducciones autonómicas | | regional deductions specific to autonomous communities |
| la cuota íntegra | | gross tax liability before deductions |
| la cuota líquida | | net tax liability after deductions |
| los pagos a cuenta | | advance payments, such as withholdings from salaries or payments on account |
| las retenciones | | tax withheld at source, particularly from employment income |
| el modelo 100 | | form 100 - the official form used for filing personal income tax returns |
| el Número de Identificación Fiscal (NIF) | | Tax Identification Number, crucial for all tax-related activities |
| el borrador de la declaración | | draft tax return provided by the Tax Agency based on available data |
| los datos fiscales | | tax data, information relevant to the taxpayer’s situation |
| la campaña de la renta | | the annual period during which taxpayers must file their tax returns, usually from April to June |
| a devolver | | refund due to the taxpayer |
| a pagar | | tax due to the agency |
| la Renta Web | | online platform provided by the Agencia Tributaria for tax return filing |
| el certificado digital | | digital certificate for secure identity verification online |
| la Cl@ve PIN | | a system for online identity verification using a PIN |
| el aplazamiento de pago | | payment deferral options for taxpayers who cannot pay their tax bill immediately |
| la declaración complementaria | | supplementary tax return to correct mistakes or omissions |
| los ingresos brutos | | gross income, total income before any deductions or exemptions |
| la base imponible | | taxable base, the amount of income subject to tax after certain reductions |
| la base liquidable | | taxable amount after specific deductions have been applied |
| el periodo impositivo | | tax period, the fiscal year for which the tax is being reported |
| las inversiones | | investments, relevant for capital gains and potentially for special deductions |
| las reducciones | | reductions, which lower the taxable base, such as contributions to pension plans |
| las exenciones | | exemptions, certain types of income that are not subject to tax |
| la compensación de bases imponibles negativas | | offset of negative tax bases from previous years |
| las inversiones con beneficios fiscales | | investments that offer tax benefits, like pension plans |
| el régimen de estimación objetiva | | a simplified tax system for small businesses and professionals, based on objective criteria rather than actual income |
| el régimen de estimación directa | | taxation based directly on the taxpayer’s actual income and expenses |
| la deducción por alquiler de vivienda habitual | | deduction for rental of habitual residence, applicable to certain taxpayers |
| la deducción por inversión en vivienda habitual | | deduction for investment in habitual residence, related to purchasing or refurbishing a primary home |
| las deducciones por donativos | | deductions for charitable donations |
| el régimen especial | | special regime, applicable to certain taxpayers under specific conditions, like the Beckham Law for non-residents working in Spain |
| el impuesto sobre el patrimonio | | wealth tax, related but separate from income tax, for individuals with large asset holdings |
| la compensación de pérdidas | | compensation for losses, applicable in the context of capital gains and losses |
| las ganancias no justificadas | | unjustified gains, referring to income for which there is no clear source, often subject to higher tax rates |
| los rendimientos de actividades económicas | | income from economic activities, related to self-employment or business income |
| el Impuesto sobre la Renta de no Residentes (IRNR) | | Income Tax for Non-Residents, relevant for those who earn income in Spain but reside elsewhere |
| la fecha de devengo | | accrual date, the date on which the tax liability arises |
| el IVA | | VAT (value added tax) |
