Cadastral value in Spain: what it is, how it is calculated and how to check it in 2026

The cadastral value (valor catastral) is the cornerstone of Spanish real-estate taxation. It determines how much IBI you pay, the imputed income on Modelo 210 and, in many regions, the base of ITP (transfer tax) and Wealth Tax. Understanding it well can save you hundreds of euros a year.

What is the cadastral value?

It is an administrative value assigned by the Spanish Cadastre to every property. It is typically 50%–70% of market value, depending on when the municipality's valuation was last reviewed.

• Land value — based on location and buildability.
• Construction value — based on age, quality and use.

What is it used for?

• IBI: taxable base of the annual municipal tax.
• Modelo 210 imputed income: 1.1% if the cadastre was reviewed after 2012, 2% otherwise.
• ITP / Stamp Duty: in many regions, the cadastre-derived "reference value" sets the minimum base.
• Municipal plusvalía: calculated on the land value.
• Wealth Tax / Large Fortunes: one of the values considered.

How to check your cadastral value

1. Cadastre online office (sedecatastro.gob.es) with digital certificate, Cl@ve or cadastral reference.
2. IBI receipt: the value appears broken down.
3. Title deed: the notary always includes it.

When is the cadastral value reviewed?

The Cadastre runs periodic valuations (every 5–10 years) for entire areas. The state budget also applies annual update coefficients (0.9–1.1).

For Modelo 210, the key question is whether your value was reviewed in the last 10 years: if yes, the imputed income drops from 2% to 1.1% — a 45% reduction.

Should you appeal it?

• Your cadastral value is higher than the market value.
• The registered surface area or features don't match reality.
• The property has serious structural issues not reflected.

The procedure is called "subsanación de discrepancias" and you start it on the Cadastre's online office. If accepted, the new value applies from the following tax year.

Cadastral value vs reference value

Since 2022, the Cadastre reference value exists — a market-based value derived from notarial sales prices. It is used as the minimum base for ITP and Inheritance/Gift Tax. It does not replace the cadastral value; the two coexist.

Summary

The cadastral value underpins almost all of your Spanish real-estate tax bill. Check it on the IBI receipt or the Cadastre's online office and verify whether you qualify for the 1.1% reduced rate on Modelo 210. If you think it is over-stated, consider requesting a review.

Sources

• 1Spanish Cadastre online office
• 2Royal Legislative Decree 1/2004 (Cadastre)