But there is information that remains the same as previous years and that must be indicated if a property is included in the income statement, either for habitual residence or for rent. Its about property cadastral value of urban real estate, which are the reference on which various local taxes are then calculated, such as IBI wave capital gain when selling a property.
The cadastral value or reference “is the official and mandatory identifier of the properties” which consists of “an alphanumeric code, made up of 20 characterswhich is assigned by the cadastre, so that every property must have a single cadastral reference”, as stated in the Ministry of Finance website.
To know the code, there are several formulas:
The cadastral reference must appear when carrying out procedures such as the income statement and in “all documents that reflect relationships of an economic nature or with tax significance linked to the property, such as public instruments, orders and judicial resolutions, files and resolutions administrative and in the documents that contain the facts, acts or businesses of real importance related to the domain and other real rights, lease or assignment contracts for any title of the use of the property, electricity supply contracts, technical projects or any other documents related to real estate that are determined by regulation”, as stated on the website of the Ministry of Finance.