Spain’s Supreme Court has issued an important ruling that affects thousands of property owners who believe their cadastral value is incorrect. From now on, citizens may contact the Cadastre Office directly to request a correction, without needing to channel the request through their local municipality. This clarification could reduce bureaucracy and speed up the rectification of cadastral errors that directly impact the amount of property tax (IBI) paid.
The case behind the ruling involved a homeowner whose property was listed as urban land when it was actually rural, resulting in a significantly higher IBI bill. The Cadastre initially rejected the request, arguing that discrepancy reviews can only be initiated ex officio. The Canary Islands High Court upheld this view, stating that the request should have been submitted through the municipality.
However, the Supreme Court reached a different interpretation of the Cadastral Law. It emphasises that one of the law’s primary goals is to ensure the accuracy and quality of cadastral information. Article 18 allows for a discrepancy-correction procedure that can be triggered as soon as the administration becomes aware of any mismatch—by any means. In other words, the law does not require the request to pass through a specific channel, nor does it restrict the source of the information.
The Court stresses that the system was designed to correct errors simply and quickly. There are no deadlines for reporting discrepancies, and any source of information is valid. Therefore, if a citizen directly notifies the Cadastre of an error and the office refuses to investigate, it must clearly explain its reasoning. That decision, moreover, can be challenged in court.
In short, the ruling strengthens taxpayer rights and requires the Cadastre Office to act with greater flexibility and transparency whenever discrepancies arise between recorded data and reality. This is a significant decision for many homeowners who may be paying incorrect property taxes due to outdated or inaccurate cadastral information.