DECLARACIÓN DE OBRA NUEVA: declaration for building under construction with registration in land-register resp. this has to be notarially declared and registered

DECLRACIÓN CENSUAL: registration for trading licence

DEDUCCIONES: extra-expense for illness, etc. in tax-return

DELEGACIÓN DE URBANISMO: surveyor’s office of local authority

DELITO: crime

DEMANDA: case according to civil law

DEMARCACIÓN DE COSTAS: coast guard authorities guarding the coastal laws

DENUNCIA: denounce to police or to Juzgado de Instrucción = court of inquiry

DERECHO DE RETENCIÓN: lien. Right of contract-partners to withhold payments or works if the other part is in delay

DERECHO DE SUPERFICIE: surface-right, roughly similar to the German right of succession to build

DERECHO DE TANTEO/RETRACTO: right of pre-emption and entry-right for lessee, especially for rural plots

DERECHOS REALES (ENAJENABLES): real rights to plots  (saleable)

DIRECCIÓN GÉNERAL DE TRANSACCIONES EXTERIORES DISTRIBUCIÓN DE LA RESPONSABILIDAD: distribution of mortgage-liability in the register for foreign investment which is attached to Spanish inland revenue-office

DESLINDES: boundaries of plot (land)

DESPIDO: dismissal of employee

DESPIDO NULO: illegal dismissal

DESPIDO PROCEDENTE: effective dismissal

DESSARROLLO DE PROYECTOS: project development

DEVENGO DEL IMPUESTO: maturity of tax

DIRECTOR DE LA OBRA: director of buildings

DIRECTOR DE LA EJECUCIÓN: director of building under construction

DIVISIÓN: division, partition, e.g. as per housing property law

DIVISIÓN HORIZONTAL: division declaration for division as per housing property law

DUPLEX: penthouse