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CADASTRAL VALUE-VALOR CATASTRAL – WHAT IS AND HOW IS IT CALCULATED

The “Catastral Value” is a very important value which is calculated by the administration in each real estate in Spain. It is used to calculate Spanish tax like the IBI (Council Tax), and the IRPF (Income Tax), and others, as well as to calculate the FISCAL VALUE of the property in case of sales, for example. (Click here to see how the Fiscal Value is calculated)

The way in this is created is using by a process of evaluation made in each individual Town Hall/Municipality. This process is called “Ponencia de Valores”.

The “Ponencia de Valores” (PV) is the list of values for each individual real estate placed in the Municipal territory, and it is made by the Town Hall in conjunction with the Catastro office from the Province when:

  • There is a new General Plan or any other planning development instrument approved
  • There is a drastic alteration of the real estate market

The PV contains also the different criteria used by the administration to make the evaluation, taking into account:

o The exact location of the property and the urbanistic considerations and equipment on the environment.

o The theorical costs from the materials used in the different constructions, fees from builders, electricians, and other professionals used in the construction process, etc,

o Market circumstances

In general, the cadastral value of real estate may not exceed the market value.

So, when there is a PV approved, then it is considered that the Cadastral Values for all the properties in the area are “reviewed/modified” (in Spanish “revisados”).

In the Valencia/Murcia region, the Town Halls that have “reviewed” the Cadastral value in the recent years 2008-2018

ALICANTE PROVINCEVALENCIA PROVINCE:CASTELLÓN PROVINCE:MURCIA
ALCOLEJA

ALMORADI

ALTEA

ASPE

BENIARDA

BENIARRES

BENIGEMBLA

BENIJOFAR

BIAR

BOLULLA

CALLOSA D`EN SARRIA

DAYA VIEJA

EL CAMPELLO

ELDA

LA VALL D´ALCALA

LA VALL D´EBO

LA VALL DE LAGUAR

MURLA

MUTXAMEL

ONDARA

ONIL

PEDREGUER

PEGO

SAGRA

SAN MIGUEL DE SALINAS

TORMOS

VALL DE GALLINERA

 

AGULLENT

AIELO DE RUGAT

ALAQUAS

ALBAIDA

ALBORAYA

ALCUBLAS

ALDAIA

ALFARRASI

ALGEMESI

ALMUSSAFES

ANTELLA

BELGIDA

BELLUS

BENAGUASIL

BENAVITES

BENEIXIDA

BENETUSSER

BENIARJO

BENIFAIRO DE LES VALLS

BENIGANIM

BENIMUSLEM

BENIPARRELL

BENISANO

BOCAIRENT

BOLBAITE

CARCAIXENT

CARLET

CASAS ALTAS

CASINOS

CASTELLO DE RUGAT

CASTELLONET DE LA CONQUESTA

CASTIELFABIB

CHERA

CHIVA

CHULILLA

EL PUIG DE SANTA MARIA

ESTIVELLA

ESTUBENY

FAURA

FONTANARS DELS ALFORINS

FORTALENY

GAVARDA

GENOVES

GESTALGAR

GILET

GUADASEQUIES

HIGUERUELAS

LA GRANJA DE LA COSTERA

LA LLOSA DE RANES

LA POBLA DE VALLBONA

LA POBLA DEL DUC

L´ELIANA

L´ENOVA

LLANERA DE RANES

LOSA DEL OBISPO

LLOCNOU DE LA CORONA

LOSA DEL OBISPO

MASSALFASSAR

MASSAMAGRELL

MISLATA

MOIXENT MOGENTE

MONTAVERNER

MONTESA

NAQUERA

OLIVA

OLOCAU

OTOS

PEDRALBA

PICANYA

PINET

PUÇOL

PUEBLA DE SAN MIGUEL

QUART DE LES VALLS

QUART DE POBLET

QUATRETONDA

RAFELCOFER

REAL DE GANDIA

RUGAT

SAGUNTO / SAGUNT

SALEM

SEDAVI

SEGART

SELLENT

SENYERA

SIETE AGUAS

TERESA DE COFRENTES

TITAGUAS

TORREBAJA

TORRELLA

TORRENT

TUEJAR

VALLANCA

VALLES

VENTA DEL MORO

VILALLONGA/VILLALONGA

VILAMARXANT

VILLALONGA

VILLANUEVA DE CASTELLON

VILLAR DEL ARZOBISPO

XERACO

 

 

AIN

ALFONDEGUILLA

ARTANA

BENAFER

BENAFIGOS

CASTELLON DE LA PLANA / CASTELLO DE LA PLANA

CASTILLO DE VILLAMALEFA

CHODOS / XODOS

FUENTE LA REINA

LA SALCEDILLA

LA VALL D´UIXO

MATET

MONCOFA

PINA DE MONTALGRAO

SIERRA-ENGARCERAN

SONEJA

TORAS

TORRALBA DEL PINAR

TORREBLANCA

VALLAT

VILAFRANCA/VILLAFRANCA DEL CID

VILAR DE CANES

VILLAMALUR

VILLANUEVA DE VIVER

VISTABELLA DEL MAESTRAZGO

ZUCAINA

 

AGUILAS

ALCANTARILLA

ALHAMA DE MURCIA

ARCHENA

BENIEL

BULLAS

CEHEGIN

CEUTI

FORTUNA

FUENTE-ALAMO

LAS TORRES DE COTILLAS

LOS ALCAZARES

MAZARRON

PUERTO-LUMBRERAS

RICOTE

SAN PEDRO DEL PINATAR

ULEA

VILLANUEVA DEL RIO SEGURA

 

 

UPDATE OF CADASTRAL VALUES:

Cadastral values ​​can be updated annually by applying coefficients approved by the corresponding General State Budget Law (“Ley de Presupuestos Generales del Estado”)which is approved every year by the government. This decision “increases” or “reduces” the cadastral values of the properties in a determinate municipality by direct decision by the government.

The way in which this is done is assigning a determinate “coefficient” to the Cadastral value of the property.


Example: If the decision of the Government in 2019 is to increase the values of the properties in, for example, Benidorm, with a 10 %, then, they may include in the “Ley de Presupuestos” a coeficient  of 1,1 in order to increase the values of the Benidorm’s properties.

So, in a particular property with assigned Cadastral Value 35.000 EUR, then, the value can be increased a 10 % instructing to apply the formula: 35.000 *1,1 (coeficient for Benidorm) = 38.500 EUR. So, although the cadastral value of the property will be always 35.000 EUR (till this is not reviewed using the PV instrument), the “updated” value for the year 2019 will be 38.500 EUR. This last value will be the one to be used in the calculation of the different taxes in Spain.


You may consult which is the “coefficient” assigned to your municipality from the official Catastro site: http://www.catastro.meh.es/esp/coeficientes_ponencias.asp

In December 2017, the Spanish Government, in the last Spanish “Ley de Presupuestos”, updated the cadastral values ​​in more than 1.800 municipalities:

MUNICIPALITYPROVINCEREVISION

YEAR

ACTUALISATIONVARIATION
AlcolejaAlicante20110,97-3%
AlfafaraAlicante19891,055%
AlgorfaAlicante19951,033%
AlmoradiAlicante20080,97-3%
AlmudainaAlicante19901,033%
BalonesAlicante19901,033%
BenasauAlicante19901,033%
BenifallimAlicante19901,033%
BenillobaAlicante19901,033%
BenillupAlicante19901,033%
BenimassotAlicante19901,033%
FachecaAlicante19901,033%
FamorcaAlicante19901,033%
GaianesAlicante19891,055%
GorgaAlicante19901,033%
IbiAlicante20050,97-3%
L’Alqueria D’AsnarAlicante19891,055%
MillenaAlicante19901,033%
MutxamelAlicante20100,97-3%
OndaraAlicante20130,93-7%
OnilAlicante20080,97-3%
OrbaAlicante19901,033%
PenaguilaAlicante19901,033%
PolopAlicante20001,033%
QuatretondetaAlicante19901,033%
SenijaAlicante19851,055%
TeuladaAlicante19961,033%
TollosAlicante19901,033%
Villajoyosa / La Vila JoiosaAlicante20060,97-3%
AlfondeguillaCastellón20100,97-3%
BenaferCastellón20100,97-3%
Benicasim / BenicassimCastellón20070,97-3%
Castello De La PlanaCastellón20120,93-7%
ChovarCastellón19881,055%
Coves De Vinroma LesCastellón19901,033%
CullaCastellón19891,055%
La SalzadellaCastellón20090,97-3%
La Vall D’UixoCastellón20080,97-3%
Lucena Del CidCastellón20070,97-3%
MatetCastellón20120,93-7%
MoncofaCastellón20110,97-3%
Pina De MontalgraoCastellón20120,93-7%
Sant Jordi/San JorgeCastellón20060,97-3%
TirigCastellón19891,055%
TorreblancaCastellón20110,97-3%
TraigueraCastellón20070,97-3%
Vilanova D’AlcoleaCastellón19901,033%
Vistabella Del MaestrazgoCastellón20110,97-3%
AdorValencia20070,97-3%
Aielo De RugatValencia20110,97-3%
AlcublasValencia20100,97-3%
lfafarValencia20060,97-3%
AlfarrasiValencia20080,97-3%
Algar De PalanciaValencia20070,97-3%
AlmoinesValencia20011,022%
AnnaValencia19941,033%
AntellaValencia20130,93-7%
Aras De Los OlmosValencia20050,97-3%
BelgidaValencia20130,93-7%
BellreguardValencia19971,033%
BenageberValencia20060,97-3%
BenaguasilValencia20090,97-3%
BenetusserValencia20090,97-3%
BenicoletValencia19941,033%
BenimodoValencia20060,97-3%
BenimuslemValencia20120,93-7%
BeniparrellValencia20080,97-3%
BenissueraValencia19941,033%
BocairentValencia20130,93-7%
CarcaixentValencia20120,93-7%
CarletValencia20090,97-3%
CastielfabibValencia20130,93-7%
CatarrojaValencia20031,022%
ChesteValencia20060,97-3%
ChivaValencia20130,93-7%
ChulillaValencia20080,97-3%
CofrentesValencia19901,033%
DaimusValencia20001,033%
El Puig De Santa MariaValencia20080,97-3%
EstivellaValencia20120,93-7%
Fontanars Dels AlforinsValencia20130,93-7%
FortalenyValencia20110,97-3%
FuenterroblesValencia19901,033%
GandiaValencia19971,033%
GatovaValencia20070,97-3%
GestalgarValencia20080,97-3%
L’Alcudia De CrespinsValencia19941,033%
La Llosa De RanesValencia20120,93-7%
La Pobla De FarnalsValencia19961,033%
La Pobla De VallbonaValencia20120,93-7%
MarinesValencia19901,033%
MassalfassarValencia20080,97-3%
MassamagrellValencia20130,93-7%
MiramarValencia20070,97-3%
Moixent / MogenteValencia20130,93-7%
Novele / NovetleValencia19941,033%
OlocauValencia20110,97-3%
OtosValencia20080,97-3%
PalmeraValencia20060,97-3%
PaternaValencia20070,97-3%
PedralbaValencia20130,93-7%
PicassentValencia20001,033%
PuçolValencia20080,97-3%
Quart De PobletValencia20090,97-3%
QuesaValencia20070,97-3%
RafelcoferValencia20090,97-3%
RocafortValencia19961,033%
Rotgla I CorberaValencia19941,033%
RugatValencia20110,97-3%
Sagunto / SaguntValencia20130,93-7%
Sant JoanetValencia19891,055%
SegartValencia20100,97-3%
SenyeraValencia20120,93-7%
SinarcasValencia19901,033%
SuecaValencia20070,97-3%
Tavernes De La ValldignaValencia20070,97-3%
TorrentValencia20080,97-3%
TousValencia19891,055%
TuejarValencia20110,97-3%
ValenciaValencia19981,033%
VallancaValencia20100,97-3%
VilamarxantValencia20130,93-7%
XeracoValencia20120,93-7%
ArchenaMurcia20090,97-3%
BenielMurcia20100,97-3%
CartagenaMurcia19971,033%
LorcaMurcia20050,97-3%
TotanaMurcia20011,022%
Villanueva Del Rio SeguraMurcia20130,93-7%

So, as conclusion:

The Catastral Value is created by the Catastro office in conjunction with the Town Hall of the local Municipality, and may be modified by the Government using the yearly “Ley de Presupuestos Generales del Estado”.

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