This Wednesday, the 3rd, the income tax return for the 2023-2024 financial year has begun with some news. The main ones are the increase in the Personal Income Tax brackets (IRPF) for the highest incomes, the greater surveillance of the cryptocurrency investments or the new system contribution for self-employed workers.
But there is information that remains the same as in previous years and that must be indicated if a property is included in the income tax return, whether for habitual residence or rental.
Its about cadastral value of the home of urban real estate, which are the reference on which various local taxes are then calculated, such as THE PLACE o to capital gain when selling a property.
20 characters
The cadastral value or reference “is the official and mandatory identifier of the properties” which consists of “an alphanumeric code, formed by 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 ID of the property
The cadastral reference is, therefore, like the DNI of the property and, as such, it must appear when carrying out procedures such as the income tax return and in “all documents that reflect relationships of an economic nature or with tax significance linked to the property.” , such as public instruments, judicial orders and resolutions, administrative files and resolutions and in the documents containing the facts, acts or businesses of real significance related to the domain and other property rights, lease or transfer contracts for any title of the use of the property. real estate, 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.
Other documents
That is, if we do not have access to the internet or we want to obtain that information without resorting to the cadastre, we can resort to something that many people do not know that this information contains: the electricity billswhere We also have that information at hand.
In addition, by telephone, at the General Cadastre address they can also provide us with the cadastral reference as long as we indicate an exact address and, in addition, we provide data that identifies the owner of the home.
