Find out what a cadastral alteration is, how it can affect you and how to avoid it. We explain everything in this article.
A change of cadastral ownership (alteración de titularidad catastral) is the compulsory procedure for updating the Catastro record when a property changes hands, whether through a sale, an inheritance, a gift or any other legal cause. This process ensures that the registered holder is the current owner, which is essential to avoid legal and tax discrepancies relating to the property.
That is why today, from Klic Arquitectos, your architecture studio in Málaga, we answer all your questions about cadastral alteration: what it involves, how it can work against you and how to file a declaration. If you want all the details, read on!
What is a cadastral alteration?
A change of cadastral ownership is the process by which the Catastro record is updated to reflect a change in the ownership of a property. It is compulsory whenever there is a sale, an inheritance, a gift or any other legal circumstance that changes the registered owner. The aim is to keep the data current and to make sure the rights and obligations attached to the property land on the right person.
In recent years it has not been unusual for taxpayers to find themselves paying higher bills than in previous years. This is due, first of all, to a general rise in IBI (Impuesto sobre Bienes Inmuebles, Spain’s annual local property tax). But behind it there is also the formal decision to alter the cadastral description of the property.
That procedure can be initiated by the Delegación Especial de Economía y Hacienda (the provincial office of the Spanish Ministry of Finance) in the province where the property is located. Its main objective? To raise the cadastral valuation, which in turn increases the bill the owner has to pay. And this can also apply retrospectively.
The decision may entail a cadastral modification under which, if the owner does not object, they may end up paying higher charges than before. There have even been cases where taxpayers’ rights were not respected, which can be challenged to prevent the increase.
It can also work the other way round: a property owner can apply for a cadastral modification in order to have their IBI bill reduced.
Interested in learning more about cadastral alterations because you are looking for a new home to buy? Then you will probably also want to read this earlier article on our blog about how to work out the orientation of a home before buying it.
A home is much more than a place to live, and we know every client has different needs and concerns. That is why we design, manage and deliver the proposal that puts our clients’ quality of life first. We carry out luxury renovations of your home from start to finish, looking for the best solution, engaging all five senses in every space and optimising each one to create a truly unique design.
How to file a cadastral declaration
To make a cadastral alteration you use declaration form 900D. Through it you can declare the following events, acts or transactions affecting urban, rural or special-characteristics properties:
- The acquisition of ownership and its consolidation; the creation, modification or acquisition of an administrative concession and of usufruct and surface rights; and changes in the share held by each spouse in jointly owned property, or in the internal composition and the share of each co-owner, member or participant where several cadastral holders share the same right over the same property, or where an entity without legal personality is involved.
- New construction, as well as the extension, rehabilitation or renovation of existing buildings, whether total or partial.
- The total or partial demolition of buildings.
- The segregation, division, aggregation and grouping of properties.
- The establishment of a horizontal property regime (división horizontal) over a property.
- A change in the class of crop or land use.
- A change in the use or purpose of properties or units forming part of buildings or installations.
Point two is the one worth flagging: an extension or a refurbishment is a declarable event in its own right. Plenty of owners assume that once the planning permission (licencia de obras) has been signed off, the paperwork is finished. It is not. If the built area on the Catastro record does not match what is actually there, the mismatch surfaces later — usually at the worst possible moment, when you are selling and the buyer’s solicitor cross-checks the record against the survey.
Where to file a cadastral alteration declaration
These declarations can be filed online through the electronic office (Sede electrónica) of the Dirección General del Catastro, or in person at any Dirección General del Catastro office.
From Klic Arquitectos in Málaga, we hope this article has helped you understand more precisely what a cadastral alteration is. And remember that the world of architecture offers endless possibilities: from retail architecture to building detached houses. If you want to find out more, keep exploring our architecture blog!
