The Supreme Court limits the calculation of cadastral value without a surveyor's visit
The High Court establishes that communities cannot calculate the cadastral value of a property using plans or photographs from Google Maps. A surveyor's visit is necessary.
Spain's Supreme Court has ruled that communities cannot calculate a property's cadastral value using Google Maps plans or photographs. A visit from an expert is necessary. The court made this decision in favor of a taxpayer regarding the cadastral value used by regional administrations to calculate taxes. The case involved a taxpayer who bought a house and parking space for 120,000 euros in 2018.
Despite providing an architect's report, the Junta de Extremadura valued the property at over 200,000 euros, resulting in a tax payment of around 7,500 euros. The Supreme Court annulled the Junta's decision, stating that documentary evidence, such as Google Maps, only allows for a "stereotyped and generalized" valuation, not a individualized one.
Written by urgent.news from Expansion ES's report — not a translation of it. Machine-written — may contain errors; check the original before relying on it.