RATIFICACIÓN : notarial approval of document which has been drawn up by proxy

RECEPCIÓN (DE LA OBRA) : reception (of consruction)

RECONDUCCIÓN TÁCTICA: tacit prolongation of tenancy

RECEPCIÓN DEFINITIVA : definite reception

RECURSO : legal remedy

RÉGIMEN MATRIMONIAL : matrimonial property

RÉGIMEN DE SEPARACIÓN DE BIENES : antenuptial contract

REGISTRO DE LA PROPIEDAD : land-register

REGISTRO DE ULTIMAS VOLUNTADES : central register for testamentary instructions in Madrid for instance for legacies

REGISTRO MERCANTIL : commercial register

REMATE : knocking-down in an auction

RENDIMIENTO INTEGRO : working receipts (gross)

RENDIMIENTO NETTO : working receipts  (net)

RENTA : income-tax

RETETICIÓN : right of recourse of claimed person involved in the construction against others

REPRESENTANTE FISCAL : fiscal representative

REQUERIMIENTO NOTARIAL : putting in default by notary

RESPONSABILIDAD (CIVIL) : liability, reponsibility (liability for all debts of all parties concerned in construction by LOE)

RETENCIÓN : tax deduction,  tax pre-deduction, sources-tax

RETENCIÓN SOBRE LA TRANSMICIÓN DE INMUEBLES DE NON-RESIDENTES: capital gains tax