This professional work comes to the study through the property that considers the property tax (IBI in Spanish) high and after comparing the reality of the property with that collected in the Cadastre, I discover that there is an error in the application of coefficients to obtain the cadastral valuation.

The error in the application of coefficients by which the cadastral value of a plot without construction is obtained is that it has been considered that the plot where it cannot be built due to exceeding the maximum building depth, has the same value as the ground over the one that can be built.

Since the plot in question has a large patio area where it cannot be built (804 m²) compared to the part of the plot where it can be built (268 m²), the cadastral value was disproportionate.

Therefore, I present a technical report on rectification to the Cadastre to correct the error in the application of coefficients.

After several equally unjust Cadastre decisions and with which I did not agree to obtain an incorrect cadastral valuation, I proceeded to initiate an appeal before the Andalusian Regional Economic Administrative Court (hereinafter TEAR in Spanish). TEAR ended up agreeing with me and forced Cadastre to a new assessment.

After the TEAR resolution, Cadastre issued a new justified resolution with a new assessment that, in essence, provided a new cadastral assessment.

The new cadastral assessment is more real and better justified than the previous resolutions, which only provided a high assessment without any legal or technical justification.

Likewise, Cadastre grants retroactive effects of August 2,017. Which means that from that year, the owners can request the refund of improperly collected taxes.

In said notification, corrected cadastral valuation is provided and whose valuation suffers a reduction of more than 65%, going from a previous cadastral valuation of € 181,896.96 to a corrected cadastral valuation of € 66,506.07.

This reduction of cadastral valuation has an immediate effect and the reduction of the Real Estate Tax (IBI) or, as it is colloquially said, contribution, with an estimated amount of more than € 634 / year.

Likewise, this reduction of the cadastral valuation has the effect that, in the case of sale, there is a reduction of the property transfer tax with an estimated amount of more than € 13,000.

In addition, the cadastral value also affects inheritances (inheritance), donations, income (IFPF in Spanish), scholarships, grants and more aspects of our lives that we must take into account and correct errors in case of detecting them, since not doing them, would affect our life.

In conclusion, the cadastral valuation correction is a very useful tool for the citizen who, in a multitude and diverse cases of our life, solves problems or, at least, tries to reduce them.

In RBM Office of Architecture and through the architect Raúl Benítez Molina, we offer to help you in this type of case since we have the experience, the tools and the knowledge necessary to accompany you in the way of the corrections of cadastral valuations.

A greeting.

Un saludo.

Raúl Benítez.

+34 647698027 / +34 958192320

info@arquitectoraulbenitez.es