Cadastral value in Spain: complete guide for non-residents (2026)

What is cadastral value (valor catastral)?

Cadastral value (valor catastral) is the official value the Spanish Cadastre assigns to every property. It is usually well below the market price, and it is the number the tax authorities actually use: your annual IBI council tax bill is calculated from it, and for non-residents it sets the taxable base of the Modelo 210 imputed-income return.

It splits into land and construction values. The cadastral reference (20 characters) identifies the property; cadastral value is the euro amount for tax percentages. If you own a home in Spain and do not live in it, this single figure determines both your IBI and what you pay on your Modelo 210 each year.

How to check cadastral value

Obtain cadastral value from several official sources.

• IBI receipt: simplest method. Shows total cadastral value, land and construction.
• Cadastre website (sedecatastro.gob.es): search by reference or address.
• Purchase deed: sometimes includes value at acquisition.
• Land registry note: may show reference but not always current value.

Impact on imputed income: 1.1% vs 2%

For Modelo 210 imputed income, tax base is a percentage of total cadastral value depending on revision in last 10 years.

• Revised in last 10 years: 1.1% imputation.
• Not revised or revision over 10 years ago: 2% imputation.
• Revision info on IBI receipt or Cadastre query.
• Higher cadastral value means higher base, but revision rate may reduce impact.

Modelo 210 calculation with cadastral value

Formula: Tax base = Cadastral value × imputation %. IRNR = Base × Rate (19% EU/EEA or 24% rest). Each co-owner calculates on their ownership share.