You may have received a notice from the Cadastre that says that the cadastral value of your home has increased. The cadastral authorities are investigating possible undeclared works through aerial photos and inspections of technicians. The objective is to detect an increase of value or of built surface and, therefore, to update the cadastral value. There is no sanction that the Cadastre imposes for not having updated the situation of a property. However, it notifies the new cadastral value and demands a payment of 60 € in the municipalities of Velez-Malaga, Periana, La Vinuela or Torre del Mar.
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What to do if you receive a notice from the cadastre?
First, you must check if the new value is correct, since from the cadastral value some taxes are calculated, like the IBI, the municipal surplus value or the imputation of real estate income in the IRPF – Spanish tax return. If the assigned value is not correct, you must file claims within 15 business days of notification.
In case the new cadastral value is correct, in the notification will appear the date of effects of the proposed cadastral regularization. The regularization takes effect from the date on which the property was altered. The City Council can liquidate the IBI paid less since that date, in the maximum of 4 years. If you detect that the effect date is prior to the date the works were performed, you must prove that circumstance before the Cadastre also during the next 15 days upon notification.
It is often difficult to relate to the Cadastre and the Spanish authorities. If this is your case and you have received a notice from the Cadastre that increases the value of your property in the area of La Axarquia, we recommend that you look for an accountant to help you and provide you with information. Finding a professional accountant can save you fines and problems with Tax Authorities, so do not hesitate to contact us if you need help.
Author: Francisco Criado Rodríguez.
Biographical Info: Francisco Criado Rodríguez is an English speaking architect and lawyer, holding a degree from the University of Seville (2000). He currently works as a technical advisor in planning and building for several towns within the province of Málaga. His own architecture firm offers design, building, legalisation and DAFO-certification services for new constructions.
The information provided in this article is not intended to be legal advice, but merely conveys general information related to legal issues.