Catastro and the cadastral reference: the 20-character code

What the reference is

The Catastro’s own page defines the cadastral reference as “el identificador oficial y obligatorio de los bienes inmuebles” and says “Está compuesta de veinte caracteres”. The law that governs the cadastre (the Texto refundido de la Ley del Catastro Inmobiliario, a national text) says each property is assigned as its identifier a reference formed by an alphanumeric code that places it unequivocally on the official cartography.

The cadastral description of a property covers its physical, economic and legal features. The law lists location and cadastral reference, surface area, use, quality of construction, graphic representation, reference value, cadastral value and the cadastral holder with tax identification number.

The reference is not the same as the registry data. The Registro de la Propiedad (land registry) has its own identifier for a property, the CRU; see the guide on the nota simple. The two offices record different things, and the law says the cadastral holder can differ from the registered owner.

Where to find it

One official route, read for this guide:

• In the Sede Electrónica del Catastro, whose free service gives information on unprotected cadastral data.

The Catastro’s help page states that the free consultation covers data that does not identify the owner or the cadastral value, and that the PDF it produces “no es una certificación” and has no legal validity.

Where it must appear

The law says the reference must appear in public instruments, in court and administrative orders and files, and in documents recording acts or transactions of real effect on ownership and other real rights. It also lists leases or transfers of use, electricity supply contracts and technical projects. The Catastro page confirms that it must appear in documents “que reflejen relaciones de naturaleza económica o con trascendencia tributaria”, and that it must also be recorded in the land registry in the cases the law provides.

For a sale, the people bound to provide it before a notary are the parties who request or sign the deed (“los requirentes u otorgantes”). Where several are bound, “bastará con que lo haga cualquiera de ellos”: once one provides it, the duty is met for all. The law says it must be given to the notary before the document is authorised, and to the registrar within the period of processing the filing. A private lease or supply contract needs it at signing.

What happens if it is missing

The law sets two separate consequences.

1. The deed still stands. A missing reference is recorded in the notarial document, but it does not prevent the notary from authorising it and does not affect the validity of the deed or of the transaction it contains. It does not prevent the registry from making the entries.
2. A fine. Failing to provide the reference is a simple tax infringement (infracción tributaria simple) under art. 70, punished under art. 71 by a fine of €60 to €6,000. The Catastro page gives the same range. Those bound are exempt from liability where the reference does not exist or cannot be known.

Notaries and registrars report to the cadastre each month the persons who failed to provide the reference, and the cadastre passes that information to the tax authorities. That is a reason to ask the seller for the reference early, rather than at the notary’s office.

Cadastral value versus market value

The cadastral value (valor catastral) is a different figure from the sale price. The law defines it as the value “determinado objetivamente para cada bien inmueble a partir de los datos obrantes en el Catastro”, made up of the cadastral value of the land and of the buildings. It is set by applying an official valuation report for the municipality, not by negotiation between buyer and seller.

The law states a limit: the cadastral value of a property cannot exceed its market value, which it defines as the most probable price for which the property could be sold between independent parties, free of charges. The cadastral value is therefore not a valuation and not an asking price. It plays a different role: under the local taxes law (art. 65) it is the tax base of the IBI.

The law’s description of a property also includes a valor de referencia (reference value) which the Catastro determines objectively, with the market value as its ceiling. This guide did not read how that figure is used in the purchase taxes, so it does not state the consequences. Use the purchase costs calculator for taxes and ask a tax adviser how the reference value applies to your region and transaction.

Which professional to consult

The notary who authorises the deed asks for the reference. A lawyer registered with a Spanish bar association (colegio de abogados) can compare the cadastral description with the registry entry and the seller’s title. A property valuer can give a market valuation, which the cadastral value is not; see the page on the property valuer.