What is the Cadastral value and how to find it?

April 4, 2022

What is the Cadastral value and how to find it?

The cadastral value (Valor Catastral in Spanish) is an administrative value assigned to all Spanish properties. It is used to determine the amount of local tax rates that each property owner must pay and to calculate the tax liability for non-residents when it comes to non-rented properties.

The Spanish government’s definition of cadastral value which applies to all properties is:

The cadastral value is an objectively determined administrative value for each property resulting from the application of the valuation criteria established in the valuation of the municipality concerned.

How is the Cadastral value calculated? 

To determine the cadastral value of a property, the following components are essentially taken into account:

  • The location of the property, the urban planning conditions affecting the land and its suitability for production.
  • The execution costs of the construction, the quality and age of the building and the historical-artistic character or other conditions of the buildings.
  • The conditions and values of the market, the value of the land, the value of the construction and the production costs and profits of the construction activity.

In general, the cadastral values may not exceed the market value of the real estate. To this end, a ministerial decree established a market reference coefficient of 0.5 at the time of approval and entry into force of the cadastral valuation. In the case of real estate with an administratively limited sale price, the cadastral value may not exceed this price under any circumstances.

Cadastral values are calculated by the Catastro (https://www.catastro.meh.es/), an administrative register under the Ministry of Finance. The cadastral values may be updated from time to time through the application of coefficients authorised by the relevant general budget laws.

Once the cadastral values are established, they are passed on to the local authorities, which use them to calculate local tax rates.

How can I find out the cadastral value of my Spanish property?

You can find the cadastral value on the local tax receipt, usually known as IBI or SUMA depending on the region, or by contacting the Ayuntamiento (local council) where the property is located.
The cadastral value may also be attached to the deed of sale/purchase, but in this case, it may be outdated.
Finally, cadastral values can also be accessed online via the Catastro website, provided the owner has a valid Spanish digital certificate or the NIE number and the "número de soporte".
According to the non-resident tax law, the Agencia Tributaria should provide a draft non-resident tax return with all relevant data. Unfortunately, the Agencia Tributaria has never complied with these legal requirements.

How is the non-resident tax (Modelo 210) calculated?

For the non-resident tax return, the cadastral values are used to calculate the imputed income for non-rented properties by multiplying this value by the corresponding imputed percentage (1.1% or 2% depending on the municipality and tax year).
For example, if a UK tax resident has a property in Torrevieja and the Cadastral value is €100,000.00 %, the tax calculation for 2021 would be as follows:
For example, if a UK resident taxpayer owns a property in Torrevieja and the cadastral value is €100,000.00, the tax calculation for 2022 would be as follows:
100,000.00 (Cadastral value)
2% (imputed percentage Torrevieja 2022) 
€2,000 (Tax Base)
24% (Tax Rate for UK tax residents in 2022).

€480 (Tax Liability)


www.iberiantax.com is always up-to-date and in line with Spanish tax legislation. Therefore, by using our online tax filing service you can be sure that your non-resident tax return is done right and that the calculation is 100% accurate. If you want to calculate your non-resident tax online, do not hesitate and use our free and up-to-date calculation tool.

If you have any doubts, you can also contact our Support team (support@iberiantax.com) who will be happy to answer any questions to help you get your Modelo 210 done right.

modelo 210 non resident taxes Form 210 cadastral value Spanish taxes