{"id":50099,"date":"2026-01-16T16:32:21","date_gmt":"2026-01-16T16:32:21","guid":{"rendered":"https:\/\/bestmaresme.com\/blog\/?p=50099"},"modified":"2026-01-16T16:38:37","modified_gmt":"2026-01-16T16:38:37","slug":"impugnar-el-valor-de-referencia-catastral-de-un-inmueble","status":"publish","type":"post","link":"https:\/\/bestmaresme.com\/blog\/ru\/impugnar-el-valor-de-referencia-catastral-de-un-inmueble\/","title":{"rendered":"Can I challenge the cadastral reference value of my property?"},"content":{"rendered":"<p>The <span style=\"color: #993366;\"><strong>cadastral reference value<\/strong><\/span> is the value that the <strong><span style=\"color: #993366;\">Directorate General for the Cadastre<\/span><\/strong> establishes for each property in order to use it as the <strong><span style=\"color: #993366;\">taxable base<\/span><\/strong> for calculating certain taxes. This value is updated annually based on market statistics. It should not be confused with the ordinary <span style=\"color: #993366;\"><strong>cadastral value<\/strong><\/span>, as the latter is an administrative value calculated for each property for purposes such as the Property Tax (IBI) and is updated by the General State Budget (PGE).<\/p>\n<p>However, since the entry into force of \u00ab<em>Law 11\/2021, on measures for the prevention and fight against tax fraud<\/em>\u00bb, the <strong><span style=\"color: #993366;\">cadastral reference value<\/span><\/strong> is used for the calculation of the Property Transfer Tax (ITP), Documented Legal Acts (AJD), Inheritance and Donation Tax, and even the Wealth Tax.<\/p>\n<p>In the case that concerns us here, which is none other than real estate transactions subject to ITP tax, the higher of the following values \u200b\u200bwill always apply:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The amount stated in the purchase agreement<\/li>\n<li>The cadastral reference value<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>So far, so good; the problem arises when that cadastral reference value is clearly higher than the property&#8217;s market value. Why? Very simple: because the buyer will pay more in taxes than they should, not only now, but also in future transactions such as inheritances or donations.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-50104 aligncenter\" src=\"https:\/\/bestmaresme.com\/blog\/wp-content\/uploads\/2026\/01\/Portada-1.jpg\" alt=\"\" width=\"653\" height=\"427\" srcset=\"https:\/\/bestmaresme.com\/blog\/wp-content\/uploads\/2026\/01\/Portada-1.jpg 912w, https:\/\/bestmaresme.com\/blog\/wp-content\/uploads\/2026\/01\/Portada-1-300x196.jpg 300w, https:\/\/bestmaresme.com\/blog\/wp-content\/uploads\/2026\/01\/Portada-1-768x503.jpg 768w\" sizes=\"(max-width: 653px) 100vw, 653px\" \/><\/p>\n<p>Well, the reality is that the cadastral reference value <strong><span style=\"color: #993366;\">can be challenged<\/span><\/strong>. However, the best course of action is to pay the tax to avoid surcharges and then file a claim. Unless there is conclusive evidence to the contrary, the value set by the <strong><span style=\"color: #993366;\">Directorate General of the Cadastre<\/span><\/strong> will be presumed valid. Therefore, for such a claim, the buyer must provide <strong><span style=\"color: #993366;\">evidence<\/span><\/strong> proving that this value is higher than the market value. This evidence must include a corresponding <strong><span style=\"color: #993366;\">expert appraisal<\/span><\/strong> prepared by an official technician who has visited the property and detailed the reasons justifying the challenge, demonstrating with objective criteria that the cadastral reference value attributed to the property does not reflect its actual market value.<\/p>\n<p>There are 2 ways to do it:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Submit a <span style=\"color: #993366;\"><strong>corrected self-assessment<\/strong><\/span> (there is a 4-year deadline)<\/li>\n<li>File an <strong><span style=\"color: #993366;\">appeal<\/span><\/strong> if you have already received the tax assessment (the deadline is 1 month)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>If the challenge to the cadastral reference value is <strong><span style=\"color: #993366;\">accepted<\/span><\/strong>, the taxable base for calculating taxes will be corrected, and <strong><span style=\"color: #993366;\">any overpayments will be refunded by the Tax Agency<\/span><\/strong>. Furthermore, this will prevent such overvaluation from being carried over to future transfers, inheritances, donations, or income tax calculations.<\/p>\n<p>However, if the appeal is <strong><span style=\"color: #993366;\">dismissed<\/span><\/strong>, the cadastral reference value will remain in place, although the legal route will still be open, allowing for a claim to be filed with the Regional Economic-Administrative Court (TEAR). As a last resort, the matter can be taken to the Courts of Justice.<\/p>\n<p>&nbsp;<\/p>\n<p><b><strong><a href=\"https:\/\/api.whatsapp.com\/send?l=es-ES&amp;phone=34608010051\" rel=\"attachment wp-att-17273\"><img decoding=\"async\" loading=\"lazy\" class=\"desp-petit aligncenter wp-image-17273\" src=\"https:\/\/bestmaresme.com\/blog\/wp-content\/uploads\/2023\/05\/casas-en-el-maresme-mobil-en.png\" alt=\"\" width=\"394\" height=\"246\" \/><\/a><a href=\"https:\/\/api.whatsapp.com\/send?l=es-ES&amp;phone=34608010051\" rel=\"attachment wp-att-17274\"><img decoding=\"async\" loading=\"lazy\" class=\"desp-gran aligncenter wp-image-17274 size-full\" src=\"https:\/\/bestmaresme.com\/blog\/wp-content\/uploads\/2023\/05\/casas-en-el-maresme-en.png\" alt=\"\" width=\"700\" height=\"175\" \/><\/a><\/strong><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>The cadastral reference value is the value that the Directorate General for the Cadastre establishes for each property in order to use it as the&hellip; <\/p>\n","protected":false},"author":1,"featured_media":50103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122,117,172],"tags":[67,69,19,22],"_links":{"self":[{"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/posts\/50099"}],"collection":[{"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/comments?post=50099"}],"version-history":[{"count":18,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/posts\/50099\/revisions"}],"predecessor-version":[{"id":50119,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/posts\/50099\/revisions\/50119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/media\/50103"}],"wp:attachment":[{"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/media?parent=50099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/categories?post=50099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestmaresme.com\/blog\/ru\/wp-json\/wp\/v2\/tags?post=50099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}