Catastro

Valor catastral

The valor catastral is a fiscal value assigned to every property by the Catastro. It is used as the basis for calculating the IBI (annual property tax), the municipal plusvalía, and the imputed income for non residents who own property in Spain. The valor catastral is typically significantly lower than the market value. It is revised periodically by the municipality, and properties with outdated revisions tend to have disproportionately low catastral values.

Referencia catastral

Every property in the Catastro has a unique 20 character alphanumeric code called the referencia catastral. This code identifies the property across all government systems. You find it on your IBI receipt, on the Catastro website, and it must appear on the escritura when you buy or sell. It is also required on your Modelo 720 if you declare Spanish property as a non resident.

Sede electrónica del Catastro

The Catastro has its own online portal at sede.catastro.gob.es where you can look up the referencia catastral, valor catastral, and cartographic data for any property in Spain. Access to basic data is free and does not require authentication. More detailed queries, such as requesting a descriptive and graphic certificate, require a Certificado Digital.

Catastro versus Registro de la Propiedad

The Catastro answers: what is this property physically, and what is it worth for tax purposes? The Registro answers: who owns it, and what debts are on it? They are maintained independently and frequently contain discrepancies in surface area, boundaries, or property description. Resolving these discrepancies is a standard part of property due diligence in Spain.