Different cadastral references and taxes to be paid for a property on rustic land.

Cadastral status of a property. Buying and selling a property

Question:

Dear Lawyer, I have a house in Denia (Alicante ) on rustic land with two numbers and different references in the catastro, but I only pay taxes at the Town Hall for one of them?, is this correct , should I rectify it?.

Dear reader , thank you for your legal consultation.

It is very difficult to give you a proper legal advice about your particular case without studying carefully the documentation of your property.

Generally,  if you have a building on a non urban land (rustic) it is normal that the property has two cadastral references . These properties known as “ diseminados” with a building construction on a rustic land, generally have one cadastral rustic reference for the plot part of the rustic catastro, and another urban cadastral reference for the construction, because for cadastral purposes generally a construction for living is considered urban, even if it is on rural or rustic land, and this is part of the urban catastro.

Regarding the local tax you mentioned that you pay to the Town Hall (which depending of the municipalities, could be paid directly to the Town Hall or through a tax management agency as SUMA, etc. ), this will be probably the Real Estate Tax, ( Impuesto de Bienes Inmuebles) known as IBI .

This IBI tax is defined in the Spanish tax legislation as a direct tax charging the rights of ownership, life interest rights, etc. on rustic and urban properties.

Legally, the persons who must pay this tax are individuals, companies and any legal entities, holder of the taxable rights on the property.

This tax is based on the cadastral property value. Normally the cadastral value of the rustic plots, contrary to what happens with urban ones, is very small, and therefore it is quite common than on the rustic plots of small dimension, that the IBI tax to be paid is very little, or even nothing.

Therefore, if this is your case, it is normal that you have for your house, a rustic cadastral reference that relates only to the plot, for which it is possible that you do not pay property tax or pay very little, and other urban cadastral reference only related to the building, on which you will pay IBI for.

In any case, if you are not sure about the cadastral status of your property, or whether you should be paying urban or and rustic local taxes ( IBI), or any other matter concerning the catastral situation of your property, our firm can help you.

Please keep in mind that it is very important to make sure that the property is correctly registered on the urban and rustic catastro, and also as the owner, and that you have no debts with the competent authorities .

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The information provided in this article is not intended to be legal advice, but merely conveys general information related to legal issues.

 Carlos Baos (Lawyer)

White & Baos

www.white-baos.com

Tel:+34  966 426 185

E-mail: info@white-baos.com

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