| Attribute | Value | Sp. example | Sp. tag |
| Gender | m | bueno | masc |
| f | buena | fem | |
| c | responsable | ||
There are no neuter adjectives in Spanish. We have adjectives which do not inflect for gender (e.g. `responsable'). Just as in the case of nouns, in the EUROTRA dictionaries we leave these unvalued for the attribute Gender. We can, however, add an extra language-specific value (Level 2b) common for these cases.