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Housing Glossary

You will find information here on all topics relating to housing in Barcelona

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Accrued interest

The interest applied as a penalisation when the debtor does not comply with repayment obligations. The amount must be established in the contract.

Active supermortgage

This allows the client to choose their loan's benchmark index (MIBOR at three months, six months or a year) so that payment can benefit from lower interest rates sooner.

Adaptable instalment

Characteristic of UCI superloans that allow the borrower to not pay one instalment a year for the first three years if there are problems due to holidays, extraordinary expenses, etc.

Advanced cancellation fee

A commission arising from the financial risk involved in the advanced cancellation of an operation. The applied commission compensates the financial institution for its financial losses.

AEDE

Direct state aid for paying the deposit on a property.

Affordable housing

Group of social housing or dwellings from social renovation projects that are sold or rented at below-market prices.

Affordable rent

The cost of renting these dwellings is below market prices after being included in operations concerning the rented flat pool, social renovation or social housing promotions.

Amortisation

Payment made to repay a loan.

Amortisation period

The duration of the loan. The contract establishes the date of the first and last payments. The longer the period, the lower the payments are, but the higher the interest. You therefore pay more in the end. The monthly instalment should not exceed 35% of your net income.

API

Estate agent. A qualified professional who acts as an intermediary between the two interested parties to facilitate the signing of a real estate contract, which can be a rental agreement, a sales agreement or another similar contract. They usually charge a percentage of the sales price as compensation or commission.

Applicant

A citizen who makes a registration application to the Barcelona Social Housing Applicants Registry, and who represents the other members of the dwelling unit included in the application.

APR

Annual Equivalent Rate. Effective annual cost of the mortgage in terms of interest, commissions and the repayment period. To compare loans, it is not enough to just look at the lowest APR, you also have to compare the conditions, the repayment period and the distribution of instalment payments.

Arbitri municipal de plusvàlua

Former denomination of the capital gains tax on landed property.

Assessment

The value of a dwelling certified by a specialised assessment company, in accordance with the mortgage market law. This certificate not only indicates the real value of the property, it also serves as a reference for obtaining the necessary financing.

Authorisation

Document in which the owner authorises the tenant to carry out building work in the dwelling's interior.

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287,000 euros raised from initial inspections of tourist rentals

287,000 euros raised from initial inspections of tourist rentals

07/08/2025 - 13:26

Tourism. From now until 2028, the plan aims to inspect 463 companies that own or manage a total of 2,281 tourist accommodations and 280 flats.

The Municipal Tax Office has started to receive the first results of its 2025-2028 Tax Regularisation Plan for the tourism sector. Developed in partnership with the Tax Agency of Catalonia, the programme focuses on inspecting companies running tourist accommodation to ensure they’re correctly declaring their economic activity tax.

From now until 2028, the plan aims to inspect 463 companies that own or manage a total of 2,281 tourist accommodations and 280 flats. So far, inspections have started for 99 companies declaring taxes on 1,300 tourist accommodations, plus three more businesses paying taxes on 105 flats.

This ambitious plan stems from a data-sharing effort between the Tax Agency of Catalonia and the Municipal Tax Office. The Tax Agency supplied information on tourist accommodations, hotels, flats and hostels owned by legal entities that have paid the regional tourist tax. With that information, the Municipal Tax Office carried out the inspection, cross-checking the data against legal entities registered under economic activity tax categories related to property rentals and accommodations.

The plan’s goals include verifying the financial solvency of companies that manage and rent out tourist accommodations, as well as ensuring that these companies meet their tax obligations and operate in accordance with tax regulations. These inspections also help identify whether any construction, installation or renovation work has been carried out without paying the ICIO tax, allowing authorities to regularise the situation based on the final cost of the work.

A 2025–2028 inspection plan rolled out in three phases

The tax regularisation plan for the tourism sector is being rolled out in three phases. The first began in the third quarter of 2024, focusing on cross-checking data between tax agencies and the Directorate of Inspection Services. The second phase will complete the inspections already underway. And the third—and most extensive—will target all remaining entities that operate tourist accommodations or flats but are not registered with the Tax Agency as having declared any economic activity in 2023, or none related to the hospitality sector.

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