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

Tax base

Sum of the income subject to tax, from which, after deductions, the payable base is calculated.

Tax deduction

Deduction from the amount of income tax (IRPF) to be paid in a natural person's tax declaration.

Taxable action

An action which is subject to taxation.

Tenant

The person who signs the rental agreement and occupies the rented accommodation. The person who rents a property.

Third party guarantee

A guarantee from a third party that ensures payment of the loan if the loan holder does not do so. This is a personal guarantee, linked to the personal relationship between the guarantor and the loan holder. If it is rental accommodation, the owner may ask for a guarantee in addition to a deposit.

Title deed

A deed that certifies the ownership of a property and which contains the date and the way in which it was acquired, as well as its main characteristics.

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