How to Find Your Catastral Information

As some of you may have noticed if you pay your “Impuestos Sobre Bienes Inmuebles” (local authority rates) through your bank they are no longer giving full details on the bank slips as they did before the advent of SEPA bank payment rules.

This can be a problem as from 2015 payable 2016 and onwards from then there is a basic change to the rules for calculating the tax as well as a change to the % rate of tax.

if you have presented modelo 210 before you probably remember the amount you pay is calculated using the “Valor Catastral” (Rateable Value) of your property in Spain.

This can be easily ascertained by looking at the receipt for your “Impuestos Sobre Bienes Inmuebles” or IBI, (often referred to by English speakers as “Rates”) – if you pay your “Ayuntamiento” directly in their offices annually and obtain a manual receipt, but if this is not the case you are going to have to find the information on line.

For IBI payments made up until 31 December 2017 paid by direct debit and for Ayuntamientos who use the Consorcio de Tributos de Tenerife to collect this money on their behalf, you can go on line and access a copy of the IBI receipts showing the full information at this link – https://www.tributostenerife.es/dom140servlet/. You will need to have your IBAN bank account number and NIE number of the bill payer to hand.

THERE IS YET ANOTHER CHANGE TO THE SYSTEM FOR 2018

For IBI payments made from 1st January 2018 you will need to access This Link and have available the 14 character CSV (Código Seguro de Verificación) code which will appear on your bank statement and the bill payer’s NIE number.

Pictured left is an example of what the CSV code looks like on your bank receipt and below is a shot of the screen  found at This Link 

Once you have clicked “verificar documento” you will be promted to enter the bill payer’s NIE number, then finally the information you need will be shown and you can download a copy if you wish.

If you have managed to get this far you will see that, inconveniently, the “año de revisión” (Revision year) is no longer included in the information given above. To find this you have to go to another web link HERE (search by province and municipality).

If your local authority does not use Consorcio (such as Adeje) then it may be helpful to make a trip to your town hall to ask for a printout for 2018 if you are visiting any time after June, or for Adeje you can email gestion@recaudacionadeje.org attaching a scan of the bill payer’s NIE and passport and asking for “información acerca del valor catastral de la propiedad con referencia catastral 123456CS1234Y1236BC” (obviously this is a made up number to show you the format of the catastral reference) -you will find this number on an old IBI bill or on your deeds.

The receipt will tell you the year when the rateable value of your property was last revised.

This is critical because from the tax year 2015 payable in 2016 and then onwards the percentage coeficient used to calculate “Deemed (Rental) Income” is higher if your rateable value has not been revised within the previous 10 years.

So the tax rate is only 1.1% if within 10 years of taxable date, otherwise it is 2%.

Tax payable on the “Deemed (Rental) Income” for the tax year 2016 payable in 2017 is:

Contributors who are fiscally resident in the EU, Iceland and Norway: 19%
Rest of contributors 24%

and for the tax year 2017 payable in 2018

Contributors who are fiscally resident in the EU, Iceland and Norway: 19%
Rest of contributors 24%

We offer a service to draw up these Deemed income tax returns at 65 euros  per property per year as long as the property is owned by between 1 and 3 people, as a return is required for each owner of the property.  If you let out for gain (see here) please contact us to ask for detailed information.