{"id":93840,"date":"2022-11-21T17:49:07","date_gmt":"2022-11-21T16:49:07","guid":{"rendered":"http:\/\/euro-funding.com\/?p=93840"},"modified":"2026-04-07T09:18:45","modified_gmt":"2026-04-07T07:18:45","slug":"how-to-affect-revision-catastral-value","status":"publish","type":"post","link":"https:\/\/euro-funding.rwdesarrollos2.es\/en\/blog\/how-to-affect-revision-catastral-value\/","title":{"rendered":"How the revision of the cadastral value will affect the coming year"},"content":{"rendered":"\t\t
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How the revision of the cadastral value
will affect the coming year<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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How the revision of the cadastral value will affect the coming year<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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At present, a total of 39,392,008 urban real estate properties are registered in our country, not including foral territories, whose cadastral value amounts to a total of 2,369,059 million Euros with an average cadastral value per property of 60,141 Euros.<\/p>

Since the beginning of this year, the reference value has been published, but for the moment only for certain residential and rustic properties without construction with representative crops. This reference value<\/strong>, which aims to fight against tax fraud and avoid the litigiousness that supported the indeterminacy of the previous “real value”<\/strong>, does not seem to have been well received among experts in the field, since no matter how much the Treasury insists that the existence or not of the reference value has no tax relevance by itself, the reality is that the existence of the reference value ceases to be applicable to the verification of values<\/strong>. Many tax experts outside the cadastral world believe that eliminating this possibility generates a great helplessness to the taxpayer. Although there are still many situations to be clarified, the reality is that the announcements for the approval of the parameters for calculating the reference values that will come into force on January 1 of next year have already been published.<\/p>

In short, the reference value and the cadastral value are part of the cadastral description of the property, but they are different administrative values determined linked to different procedures and have different effects.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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What is the purpose of the cadastre?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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According to the new draft of the General State Budget Law (LPGE), the Ministry of Finance has set as one of the objectives for next year 2023 the revision of the cadastral value of a total of 825,000 properties throughout Spain<\/strong>.<\/p>

According to the clarification of the General Directorate of Cadastre on its web page, the original purpose of the cadastre is of a tax nature and aims to facilitate the census of real estate, its ownership, as well as the cadastral value. The latter is an administrative value that corresponds to each property and that allows to determine the economic capacity of its owner.<\/p>

The cadastral value also affects other taxes whose management corresponds to the State through the State Agency of Tributary Administration (AEAT), as in the IRPF, in which it is determined that the real estate imputed as income with general character, 2% on the cadastral value of the real estate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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How is the cadastral value calculated?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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According to the new draft of the General State Budget Law (LPGE), the Ministry of Finance has set as one of the objectives for next year 2023 the revision of the cadastral value of a total of 825,000 properties throughout Spain<\/strong>.<\/p>

According to the clarification of the General Directorate of Cadastre on its web page, the original purpose of the cadastre is of a tax nature and aims to facilitate the census of real estate, its ownership, as well as the cadastral value. The latter is an administrative value that corresponds to each property and that allows to determine the economic capacity of its owner.<\/p>

The cadastral value also affects other taxes whose management corresponds to the State through the State Agency of Tributary Administration (AEAT), as in the IRPF, in which it is determined that the real estate imputed as income with general character, 2% on the cadastral value of the real estate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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LATEST BLOG NEWS <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tCoordinating EU collaborative projects\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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Coordinating EU collaborative projects: when execution marks the difference Luc\u00eda Duque Teva( Project Manager European Funds )Settings Coordinating a European collaborative project goes far beyond convening meetings or collecting deliverables….<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLeer m\u00e1s\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tLuc\u00eda Duque Teva\t\t<\/span>\n\t\t\t\t\n\t\t\t4 May, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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EU Added Value in LIFE Proposals Fernando G\u00f3mez( Technical Manager – European Funds )Fernando G\u00f3mez es Technical Manager \u2013 EU Projects en Euro-Funding desde 2020, con experiencia coordinando propuestas europeas…<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLeer m\u00e1s\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

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The vision of the EAIC on the future European budget Marie Latour( European Affairs Director )Actualmente, como Director de Asuntos Europeos en Euro-Funding, cuento con m\u00e1s de 14 a\u00f1os de…<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLeer m\u00e1s\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tMarie Latour\t\t<\/span>\n\t\t\t\t\n\t\t\t1 April, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t<\/path><\/svg>\t\t\t<\/span>\n\t\t\n\t\t\t\t
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How the revision of the cadastral value will affect the coming year How the revision of the cadastral value will affect the coming year At present, a total of 39,392,008…<\/p>\n","protected":false},"author":10,"featured_media":93841,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[146],"tags":[197],"class_list":["post-93840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-tax"],"acf":[],"yoast_head":"\nHow the revision of the cadastral value will affect the coming year<\/title>\n<meta name=\"description\" content=\"In the coming year, real estate in some provinces will see their cadastral value updated, which will affect the payment of taxes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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