ANNEX I: Index of abbreviations

The following abbreviations have been used throughout this document, listed in alphabetical order:

A.A.I.: Independent Informant Protection Authority
ADIF: Railway Infrastructure Administrator *hyperlink
AEAT: State Tax Administration Agency
AEIP: Events of Exceptional Public Interest
AJD: Documented Legal Acts
APM: Priority Patronage Activities
B2B: Business to Business
B2C: Business to Consumer
BINs: Negative Taxable Income
CC: Civil Code *hyperlink
CCAA: Autonomous Communities
CEP: Silent Participation Agreements
CIRCE: Business Creation and Information Centre Network * hyperlink
CNAE: National Activity Code *hyperlink
DA: Administrative Documents
DEHú: Unique Enabled Electronic Address *hyperlink
DIRECTIVE 86/653/EEC: Council Directive of 18 December 1986 on the coordination of the laws of the Member States relating to self-employed commercial agents * hyperlink
DM: Commercial Documents
DN: Notarial Documents
DTA: Double Taxation Agreements *hyperlink
DUE: Single Electronic Document
ECOFIN: Economic and Financial Affairs Council
EC Regulation 2157/2001: Council Regulation (EC) 2157/2001 of 8 October 2001, approving the Statute of the European Public Limited-Liability Company
EEA: European Economic Area
EEC: European Economic Community
EFTA: European Free Trade Association
EIG: Economic Interest Groupings *hyperlink
ERL: Limited Liability Entrepreneur
ERTE ETOP: Redundancy owing to Economic, Technical, Organisational or Production reasons
ERTE: Redundancy procedures
ESAT: Statute that regulates Agricultural Processing Companies *hyperlink
ETT: Temping Companies.
ETVEs: Entities holding Foreign Securities
EU: European Union
GDP: Gross Domestic Product
HCI: Habitats of community interest
IAE: Tax on Economic Activities
IBI: Real Estate Tax
ICIO: Tax on buildings, installations and works
IGIC: General Indirect Tax of the Canary Islands
IIVTNU: Tax on the Increase in Value of Urban Land
INCN: Net Turnover
IP: General Property Tax
IPC: Consumer Price Index
IRNR: Income Tax on Non-Residents
IRPF: Personal Income Tax
IS: Corporation Tax
ISD: Tax on Inheritance and Donations
ITPAJD: Tax on Property Conveyances and Documented Legal Acts
ITSGF: Temporary Solidarity Tax on Large Fortunes
IVTM: Tax on motor vehicles
LAIA: Law on Economic Interest Groupings *hyperlink
LECR: Law that regulates venture capital entities *hyperlink
LFCA: Law 22/2009 of 18 December which regulates the financing system of the Autonomous Communities under the common regime and Cities with the Statute of Autonomous Communities and modifies certain tax regulations. * hyperlink
LGT: This refers to Law 58 enacted on 17 December 2003, the General Taxation Law.
LGBTI: Lesbian, Gay, Transsexual, Bisexual and Intersexual Collective
LIIC: Collective Investment Institutions Law*hyperlink
LIP: Law 19/1991 of 6 June on Wealth Tax * hyperlink
LIRNR: Royal Legislative Decree 5 enacted on 5 March 2004 which approved the redrafted text of the Law on Income Tax for Non-Residents * hyperlink
LIRPF: Law 35 enacted on 28 November 2006 on Personal Income Tax and the partial modification of the laws on Corporation Tax, Non-Resident Income and Wealth.
LIS: Law 27 enacted on 27 November 2014 on Corporation Tax *hyperlink
LISD: Law 29/1987 of 18 December on Tax on Inheritance and Donations
LITPAJD: Tax on Property Conveyances and Documented Legal Acts
LIVA: Law 37/1992 of 28 December on Value-Added Tax * hyperlink
LODA: Organic Law regulating the Right of Association *hyperlink
LRHL: Redrafted Text of the Law Regulating Local Inland Revenue Offices * hyperlink
LRJSGR: Law on the Legal Regime for Mutual Guarantee Associations *hyperlink
LSACIMI: Law on Listed Public Limited Investment Companies on the Real Estate Market *hyperlink
LSC: Corporations’ Act *hyperlink
LSFIITH: Law on the Regime for Real Estate Investment Companies and Funds and Mortgage Securitisation*hyperlink
LSP: Law on Professional Companies *hyperlink
LUTE: Law on the tax regime for groupings, UTEs and regional industrial development Companies *hyperlink
MEV: Valid Economic Reasons
MHN: Net Estate
NET: Company Number with the General Social Security Treasury
NIE: Foreigner Identity Number
NIF: Tax Identification Number
OS: Corporate Operations
PA: Public Administrations
PAE: Entrepreneur Service Points * hyperlink
PE: Permanent Establishment
PGO: General Organisational Plan
Principality of Asturias: “Principality”, “Asturias”, “Region”
PRTR: Recovery and Resilience Plan of the Government of Spain *hyperlink
R&D and TI: Research, development and technological innovation.
RD 1382/1985: Royal Decree 1382/1985 of 1st August which regulates the special employment relationship of senior management staff.
RD 571/2023: Royal Decree 571/2023 of 4 July on foreign investments * hyperlink
RDL 5/2023: Royal Decree-Law 5/2023 of 28 June whereby certain measures are adopted and extended in response to the economic and social consequences of the War in Ukraine, to support the reconstruction of the island of La Palma and other situations of vulnerability; transposition of European Union Directives on structural modifications to commercial companies and the work-life balance of parents and caregivers; and the implementation of and compliance with European Union Law (hyperlink).
RDL FICE: Royal Decree-Law on actions to promote investment and job creation *hyperlink
REE: Red Eléctrica de España (Spanish national grid) *hyperlink
RENF: Tax neutrality regime in corporate restructuring operations
RIRNR: Royal Decree 1776/2004 of 30 July which approves the Regulation for Income Tax on Non-Residents * hyperlink
RIRPF: Royal Decree 439/2007 of 30 March which approves the Personal Income Tax Regulation and modifies the Regulation of Pension Plans and Funds, approved by Royal Decree 304/2004 of 20 February
RISD: Royal Decree 1629/1991 of 8 November which approves the Regulation on Inheritance and Donations Tax
RITPAJD: Royal Decree 828/1995 of 29 May which approves the Regulation for the Tax on Property Conveyances and Documented Legal Acts * hyperlink
RIVA: Royal Decree 1624/1992 of 29 December which approves the Value-Added Tax Regulation and modifies Royal Decree 1041/1990 of 27 July which regulates the census declarations which must be filed by employers, professionals and other taxpayers for tax purposes; Royal Decree 338/1990 of 9 March which regulates the composition and manner of use of the tax identification number, Royal Decree 2402/1985 of 18 December which regulates the duty to issue and submit invoices incumbent upon employers and professionals and Royal Decree 1326/1987 of 11 September which establishes the procedure for applying the Directives of the European Economic Community on the exchange of tax information* hyperlink
RMC: Central Registrar of Companies
RO: Representative Office
ROLECE: Official Registry of Bidders and Classified Companies of the State
RRM: Registrar of Companies Regulations * hyperlink
S. Com por A.: Partnership limited by shares
S. en Com: Limited partnership
S.A.: Public Limited Company
S.E.: European Public Limited-Liability Company
S.L.: Limited Liability Company
S.P.: Professional Partnership
S.R.C. / S.C.: General partnership
SAD: Sports corporations *hyperlink
SAE: European Public Limited-Liability Company
SARA Network: Application and Network Systems for Administrations *hyperlink
SCI: Sites of Community Importance
SMEs: Small and midsize enterprises
SRP: Regional Promotion Company of the Principality of Asturias *hyperlink
TACRC: Central Administrative Court for Contractual Appeals *hyperlink
TPO: Property Transfers for a Consideration
UTE: Temporary Joint Ventures
VAT: Value-added tax
ZALIA: Logistics and Industrial Activity Area of Asturias * hyperlink
ZEPA: Special Protection Areas for Birds