A presupuesto por partidas divides a renovation into chapters (capítulos) and lines (partidas). Each line has a code, a description, a unit (m², ml, ud or PA), a quantity, a unit price and a total. Chapters are added up, VAT is applied on a separate line, and the quote should state its validity, exclusions and how changes are approved. Detailed descriptions and measured quantities are what make two quotes comparable; vague lump sums are where disagreements start.
What does a Spanish itemised quote look like?
A professional quote from a Spanish builder usually starts with a header: the contractor’s details and tax number, your details, the property address, the date and the validity of the offer. Then come the chapters, numbered in the order of the works — typically strip-out, plumbing, electrics, masonry, plasterboard, tiling, flooring, carpentry, painting, fittings and cleaning.
Inside each chapter, every task is a line. At the end of each chapter there is a subtotal, and at the end of the document a summary of chapters, the base total, VAT and the final total. The last pages cover conditions: what is excluded, how payments are staged, how changes are approved and how long the prices are valid.
It is a longer document than a one-page estimate, and that is the point: length is what lets you check it.
What does each column mean?
- Code (código): chapter and line number, for example 03.04, so both sides can refer to a line unambiguously.
- Unit (unidad): m² for surfaces, ml (metro lineal) for lengths, ud (unidad) for single items, m³ for volumes, and PA (partida alzada) for a lump sum.
- Description (descripción): what is done, with what material, to what standard, including what is part of the line (for example “including debris loading and disposal”).
- Quantity (medición or cantidad): the measured amount.
- Unit price (precio unitario).
- Line total (importe): quantity multiplied by unit price.
The description is the most important column. Two lines called “tiling” can describe very different work.
What do sample lines look like, without figures?
Here are examples of how well-written lines read. Quantities and prices are deliberately left out — they depend on your property.
- 01.01 · m² · Removal of existing wall tiles in bathroom by manual means, including loading, transport and disposal of debris at an authorised facility.
- 01.02 · ud · Removal of bath, WC and basin, with disconnection and capping of supply and waste.
- 02.03 · ud · Supply pipework to basin point in multilayer pipe, from room isolation valve, chased into wall, including fittings and pressure test.
- 04.02 · m² · Waterproofing of shower area with liquid-applied membrane, two coats, with reinforcing band at wall-floor junctions.
- 05.01 · m² · Supply and laying of porcelain wall tiles, format to be chosen by the owner within the stated material allowance, laid with flexible adhesive, including cuts and corner trims.
- 09.01 · PA · Final clean of the work area before handover.
Note how each line says what is included. That is what lets you compare it with another builder’s line.
When is a partida alzada (PA) acceptable?
A partida alzada is a lump sum for a task that is not practical to measure, such as site protection, a final clean or the connection of an appliance. A few PA lines are normal in any quote.
The warning sign is when large or central tasks are written as lump sums: “bathroom complete, PA”, “electrical installation, PA”, “plumbing, PA”. A lump sum on a major chapter gives you no quantities to check and no basis for discussing changes. If a quote you receive is mostly PA lines, ask the builder to break the big ones down into measured lines. A professional contractor will be able to do it.
A related term is the provisional line: a line for work whose extent is not yet known, such as replacing hidden pipes. It should be labelled as such and explain how it will be confirmed. See unexpected costs.
How should VAT, materials and exclusions be shown?
VAT (IVA) should be a separate line after the base total, stating the rate applied. If a quote says “IVA no incluido”, the final amount will be higher than the total shown. Whether a reduced rate applies depends on conditions set by the tax agency (AEAT), explained in our VAT and grants guide; among them, the invoice must state the cost of materials supplied by the contractor.
Materials should be clear in each line: “supply and fit” or “fit only”. Where you have yet to choose a tile or a tap, the quote can include a material allowance per unit and adjust it when you decide.
Exclusions should be listed explicitly: furniture, appliances, licence fees, technical project, anything found behind walls that is outside the described scope.
What conditions should follow the chapters?
The last part of a good quote is as important as the lines. Look for:
- Validity: how long the prices hold.
- Payment stages: linked to stages of the work, not just dates. See payment schedule.
- Changes: how additional work is quoted and approved, ideally in writing before it is done.
- Schedule: an indicative sequence and what it depends on.
- Guarantee and insurance: that the contractor works with a guarantee and public liability insurance.
- Access and site conditions: working hours, community rules, utilities available on site.
Our checklist post on what a good quote contains turns this into a list you can tick.
How do we write our quotes?
Our quotes follow this format. Every task is a line with code, unit, quantity and a full description; chapters follow the order of the works; VAT is shown separately; exclusions are listed; provisional lines are marked and explained. Strip-out, debris removal, materials purchasing and the final clean are part of the document, not assumed.
If you already have a quote from another builder and find it hard to read, send it with your request. We will not criticise a competitor, but we can show you how the structures compare so you know which questions to ask. Start with photos and the approximate floor area; a firm quote follows the visit. For how this format sits within a whole job, see full renovation cost.
Official sources
Bauman Raymond Attila · Presupuesto Reforma · Avenida Antonio Belón 3, Marbella. Last reviewed: 05/11/2026.
