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.

This can be a problem as from 2015 payable 2016 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.

If you pay by direct debit and your Ayuntamiento uses the Consorcio de Tributos de Tenerife to collect this on their behalf you can go on line and access a copy of the IBI receipts showing the full information. You will need to have your IBAN bank account number and NIE number to hand. See here – https://www.tributostenerife.es/dom140servlet/

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 2015 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 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 2015 payable in 2016 is:

Contributors who are fiscally resident in the EU, Iceland and Norway: 20%
Rest of contributors 24%

and for the tax year 2016 payable in 2017

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

For more information see here