Finding your cadastral reference and cadastral value in Spain

Two numbers from the Spanish land registry follow your property everywhere: the cadastral reference (referencia catastral), which identifies it, and the cadastral value (valor catastral), which measures it for tax purposes. The first is needed on almost every form, and from 2027 the Modelo 210 asks for it explicitly. The second is the starting point of your non-resident tax on a home you do not let.

Neither number is hard to find once you know where to look. This guide lists the sources, from the easiest to the most formal, and explains the common traps.

What the two numbers are

The cadastral reference

A code of 20 letters and digits, unique to each property. The first 14 characters identify the plot or building; the next four identify the specific unit (a flat, a garage, a storage room); the last two are control characters. A flat and its garage in the same building therefore have different references.

The cadastral value

An administrative value set by the Catastro, based on the land and the building. It is usually well below the market price, and it has nothing to do with the price you paid or a bank valuation. It can change after a municipal revaluation, and it is often updated by small percentages from one year to the next.

Where to find them

Source	Reference	Value	Effort
IBI receipt (local property tax bill)	Yes	Yes	Easiest
Title deed (escritura)	Usually	Sometimes, for the year of purchase	Easy
Catastro's electronic office, public search	Yes	No	Easy, no identification
Catastro's electronic office, protected data	Yes	Yes	Needs digital certificate or Cl@ve
Town hall or IBI collector	Yes	Yes	Depends on the office

The IBI receipt

The yearly bill from your town hall or its collection agency is the quickest source. Look for referencia catastral near the address, and valor catastral in the calculation section, sometimes split into land (suelo) and construction (construcción). Use the total. If the IBI is paid by direct debit, the paper bill may never reach you; most collectors let you download it from their website.

The Catastro's electronic office

The Sede Electrónica del Catastro lets anyone search for a property by address or by reference and see non-protected data: location, use, surface area, year of construction. This is the easy way to find a lost reference.

The cadastral value is protected personal data. To see it online, you must identify yourself as the owner with a digital certificate or Cl@ve, and you can then download a certificate of cadastral data. Without a digital identity, ask the IBI collector, the town hall or a representative to obtain it for you. Our guide to NIE, Cl@ve and digital certificates explains how to get a digital identity from abroad.

Which year's value to use

Always the value in force for the year you declare. For the 2025 Modelo 210, take the value shown on the 2025 IBI receipt; for 2026, the 2026 receipt. When catching up on several late years, check each year separately: values move, and copying the latest figure into older returns produces small but real errors.

From the value to the tax

The cadastral value then feeds a short calculation for a home you do not let:

1. Multiply by 2%, or by 1.1% if the municipality's values were revised in a general revaluation with effect from 1 January 2012 onwards.
2. Multiply by your ownership share.
3. Multiply by the days owned and not let, divided by the days in the year.
4. Apply 19% (EU/EEA residents) or 24% (others).

Example: a flat with a cadastral value of €64,000 in a town whose values date from before 2012, owned 100% for the whole year, by an owner living in Sweden: 64,000 × 2% = €1,280 of imputed income, and 1,280 × 19% = €243.20 of tax. The coefficient tool tells you whether your town is at 1.1% or 2%, and the calculator applies the rest.

Common pitfalls

• Using the purchase price. It is not the cadastral value and inflates the tax considerably.
• Forgetting a garage or storage room. If it has its own reference, it has its own value; see garages and parking spaces.
• New builds. A new home may have no value yet in its first year; see new builds without a cadastral value.
• Typing errors. A wrong character in the reference can link your return to someone else's property. Copy it from an official document, not from memory.
• Several plots. A rural property can have several references. Each one must be accounted for.

When the data looks wrong

If the surface area or the use recorded by the Catastro does not match reality, for example a terrace closed years ago or a pool never declared, the value may be outdated in either direction. Corrections are requested from the Catastro, often through a professional. Do not change the value yourself on Modelo 210: declare the official figure and correct the record at the source.

FAQ

Is the cadastral reference the same as the land registry number?

No. The land registry (Registro de la Propiedad) uses its own numbering for legal ownership. The Catastro reference is the tax identifier used on IBI and Modelo 210.

Can I find the cadastral value without a digital certificate?

Yes, on the IBI receipt, which you can usually download from your collector, or by asking the town hall or a representative.

My IBI receipt shows two values. Which one do I use?

Use the valor catastral, the total of land and construction. The base liquidable used for IBI can be lower because of local reductions.

Does the cadastral value change every year?

Often slightly, through general updates, and more sharply after a revaluation. Check the figure for each year.