{
  "id": 15827244,
  "title": "The Supreme Court limits the calculation of cadastral value without a surveyor's visit",
  "url": "https://urgent.news/2026/10/21/el-supremo-acota-el-calculo-del-valor-del-catastro-sin-la-visita-de",
  "topic": "business",
  "section": "Business",
  "published": "2026-10-21T00:33:48.000Z",
  "source": {
    "name": "Expansion ES",
    "slug": "expansion-es",
    "url": "https://www.expansion.com/fiscal/2026/10/21/supremo-acota-calculo-valor-catastro-visita-perito.html"
  },
  "original_language": "es",
  "account": "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.",
  "summary": "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.",
  "key_points": [
    "Supreme Court rules communities cannot calculate property value using maps without specialist visit.",
    "Court's decision favors taxpayers in property valuation for Inheritance Tax and Acts Documented."
  ],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}