Guide to Spanish Taxes – with thanks to Universitat de València. https://www.uv.es/ibanezs/SpanishTLRG.pdf
ABBREVIATIONS AND BASIC EXPRESSIONS
BOE State Official Journal (State)
Congreso Lower House (State)
Cortes Both Houses (Congress & Senate)
IAE Impuesto sobre Actividades Económicas (Tax on Business Activities; local tax)
IBI Impuesto sobre Bienes Inmuebles (Tax on Real Estate; local tax)
ICIO Impuesto sobre Construcciones, Instalaciones y Obras (Tax on Building Works; local tax)
IIEE Impuestos Especiales (Excise Tax)
IIVTNU Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (Tax on the Increase in Value of Urban Land; local tax)
IP Impuesto sobre el Patrimonio (Wealth Tax)
IRNR Impuesto sobre la Renta de No Residentes (Non-Residents Income Tax)
IRPF Impuesto sobre la Renta de las Personas Físicas (Personal Income Tax)
IS Impuesto sobre Sociedades (Corporate Income Tax)
ISD Impuesto sobre Sucesiones y Donaciones (Gifts and Inheritance Tax)
ITPyAJD Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (Transfers Tax)
IVA Impuesto sobre el Valor Añadido (Value Added Tax)
IVTM Impuesto sobre Vehículos de Tracción Mecánica (Tax on Vehicles; local tax)
Ley Act of Parliament (State “Cortes” or Autonomous Regions Parliaments)
Ley Orgánica A special kind of Act of Parliament that requires to be approved by absolute majority (State)
LGT Ley General Tributaria (General Law on Taxation) Act 58/2003
Parliament Each Autonomous Region has its own Parliament
RD Royal Decree (a regulation issued by the State Council of Ministers; the Council of Ministers is called “the Government”)
RDLeg. Legislative Royal Decree (it has the force of an Act of Parliament, but it is issued by the Government for the purpose of consolidating the existing Act and its modifications)
Senado Senate (State)