Transparency glossary

This glossary provides brief, general definitions to make the portal easier to understand.

Acronyms and abbreviations

BOEOfficial State Gazette: Official journal in which Spanish national laws and other provisions and acts are published.
BOPOfficial Provincial Gazette: Official provincial publication for provisions, notices and acts that must be made public.
DOGVOfficial Journal of the Valencian Government: Official journal of the Valencian Community.
BOCOfficial Gazette of the Canary Islands: Official journal of the Autonomous Community of the Canary Islands.
IVAValue Added Tax: Indirect tax levied on the consumption of goods and services.
IRPFPersonal Income Tax: Tax levied on income received by individuals.
LCSPPublic Sector Contracts Act: Spanish law governing public-sector procurement.
LTAIBGTransparency, Access to Public Information and Good Governance Act: Spanish law governing active disclosure, the right of access and good-governance duties.
RGPDGeneral Data Protection Regulation: European Union regulation on the protection of personal data.
NIFTax Identification Number: Code used to identify a person or organisation for tax purposes in Spain.
CIFTax Identification Code: Former name for the Spanish tax identifier of legal entities, now integrated into the NIF.
CPVCommon Procurement Vocabulary: European code system used to classify the subject matter of public contracts.
PLACSPPublic Sector Procurement Platform: Spanish government service where contracting authorities publish tender and contract information.
BDNSNational Grants Database: National system containing information about public grant calls and awards.
S. L.Limited company: Commercial company form in which members' liability is generally limited to their contributions.
S. A.Public limited company: Commercial company form whose capital is divided into shares.
UTETemporary joint venture: Temporary grouping of companies formed to jointly perform works, services or supplies.
RPTList of staff positions: Instrument that organises and describes the positions in a public administration.
OEPPublic Employment Offer: Plan of public positions that an administration authorises to fill through selection procedures.

Administrative terms

art.: Abbreviation for article, a numbered part of a legal instrument.
no.: Abbreviation for number.
Financial year: Period, normally one year, to which accounts, a budget or an activity relate.
Budget chapter: Economic classification level grouping revenue or expenditure of a similar nature.
Successful tenderer: Person or organisation to which a public contract is awarded.
Tender procedure: Procedure by which a public body requests and evaluates bids for works, services or supplies.
Minor contract: Public contract below statutory value thresholds that follows a simplified procedure.
Cooperation agreement: Agreement between public or private parties to achieve a common purpose without constituting a public contract.
Management assignment: Assignment of material or technical activities to another body or entity without transferring the power or its essential elements.
Named grant: Grant whose beneficiary and amount are expressly listed in the relevant budget.
Budget amendment: Authorised change to budget appropriations or estimates while a budget is in force.
Budget outturn: Result showing how a budget was implemented after the financial year closes.
Treasury surplus: Accounting measure of liquid resources at year end, adjusted for outstanding rights and obligations.
Active disclosure: Regular, understandable publication of public information without requiring a request.
Right of access: Everyone's right to request public information under the conditions established by law.