What is the Plusvalía Municipal tax in Spain?

It is a local tax on the increase in the value of urban land, officially called IIVTNU. It applies when ownership of a property is transferred through sale, donation, or inheritance.

Who has to pay the Plusvalía?

The seller pays in case of a sale, the recipient in case of a gift, and the heir in case of inheritance — unless otherwise agreed in the contract.

Can I avoid Plusvalía if I sell at a loss?

Yes. Since the 2022 reform, if you can prove that the real gain is zero or negative, you may be exempt from paying Plusvalía.

How is Plusvalía calculated?

There are two methods: the objective method (based on cadastral land value and years of ownership), and the real gain method (based on actual profit). You can choose the one most favorable to you.

When and where do I declare it?

You must declare within 30 business days of the sale (or 6 months for inheritance). The declaration is submitted to the town hall (Ayuntamiento) where the property is located.

Architectural blueprints with pencils, ruler, and safety helmet, symbolizing Spain's cadastral reference system

Cadastral Reference in Spain: Definition, Use & How to Find It

Last update: August 14, 2025

Reading time: 5 min

Table of contents

What Is a Cadastral Reference in Spain?
Structure of the Cadastral Reference: Urban vs. Rural Properties
Urban Property Example: 9872023VH5797S0001WX
Rural Property Example: 13077A018000390000FP
Where and Why Is the Cadastral Reference Required?
How to Find a Cadastral Reference Online
- Search Options:
- Results Include:
What Happens If the Reference Is Missing?
Conclusion

No Time to Read It All? Here’s the Quick Summary:

The cadastral reference in Spain is a 20-character alphanumeric code that uniquely identifies every real estate property. It’s used to locate the exact position of a property on the national cadastral map. Required in all official documentation — from sales and inheritance deeds to tax declarations — it plays a key role in preventing fraud, simplifying legal processes, and ensuring transparency. You can find it online at catastro.hacienda.gob.es.

What Is a Cadastral Reference in Spain?

The cadastral reference (referencia catastral in Spanish) is a mandatory and official identifier assigned to every property in Spain by the General Directorate of the Cadastre (Dirección General del Catastro), under the Ministry of Finance.

Think of it as a property’s ID card: a unique, unchanging code that precisely defines a plot or building in Spain’s land registry system.

This code is critical for:

Real estate transactions (sales, inheritances, donations)
Urban planning
Tax assessments (IBI, property wealth tax)
Legal clarity and fraud prevention

It doesn’t change with ownership, and it’s valid for the lifetime of the property.

Structure of the Cadastral Reference: Urban vs. Rural Properties

Every cadastral reference in Spain consists of 20 characters, but its structure depends on the property type:

Urban Property Example: `9872023VH5797S0001WX`

Source: Catastro Español
Segment	Meaning
9872023	Parcel number (cadastral plot identifier)
VH5797S	Map sheet (zone or section on the cadastral map)
0001	Specific building or unit within the parcel
WX	Control digits (used for validation)

Segment: 9872023
Meaning: Parcel number (cadastral plot identifier)

Segment: VH5797S
Meaning: Map sheet (zone or section on the cadastral map)

Segment: 0001
Meaning: Specific building or unit within the parcel

Segment: WX
Meaning: Control digits (used for validation)

Source: Catastro Español

Rural Property Example: `13077A018000390000FP`

Source: Catastro Español
Segment	Meaning
13	Province code (e.g. Ciudad Real)
077	Municipality code (INE code)
A	Sector or special zoning identifier
018	Polygon (rural division of the municipality)
00039	Plot number within the polygon
0000	Subdivision or construction within the plot
FP	Control digits

Segment: 13
Meaning: Province code (e.g. Ciudad Real)

Segment: 077
Meaning: Municipality code (INE code)

Segment: A
Meaning: Sector or special zoning identifier

Segment: 018
Meaning: Polygon (rural division of the municipality)

Segment: 00039
Meaning: Plot number within the polygon

Segment: 0000
Meaning: Subdivision or construction within the plot

Segment: FP
Meaning: Control digits

Source: Catastro Español

This structure offers geo-administrative precision, especially useful in non-urban areas.

Where and Why Is the Cadastral Reference Required?

Legal Transactions

Mandatory in all notarized documents such as:

Sales contracts
Inheritance deeds
Property donations

Ensures clear identification of the real estate involved.

Administrative and Fiscal Purposes

Used in:

Property tax (IBI)
Wealth tax
Capital gains tax
Urban planning procedures (permits, zoning)

Source: Catastro Español
Document Type	Is the Reference Required?
Notarial acts (sale, succession)	Mandatory
Rental agreements	Required
Electricity or water supply contracts	Often required
Tax returns (related to property)	Essential
Planning applications (permits, works)	Necessary
Property Registry inscription	Mandatory

How to Find a Cadastral Reference Online

You can look up any Spanish property’s cadastral reference for free using the official website:
catastro.hacienda.gob.es

Search Options:

By address (province, municipality, street, number)
By cadastral reference (if already known)
By rural plot data (polygon, parcel)
By GPS coordinates
By CRU code (unique identifier from the Property Registry)

Results Include:

Cadastral reference
Property’s technical description (built area, use, floors, year of construction)
Cadastral value (used for tax purposes)
Interactive map and nearby references

Owner names are not displayed to the public — only authorized parties (e.g. notaries, registrars) can access that data.

What Happens If the Reference Is Missing?

You may receive a financial penalty (from €60 to €6,000).
The act (e.g. sale, inheritance) remains legally valid.
You’re legally responsible for providing the reference during:
- Any transaction
- Tax filing
- Administrative procedures
Notaries or registrars can retrieve it directly if needed.

Conclusion

The cadastral reference is a cornerstone of real estate in Spain. It ensures clarity, legal security, and tax accuracy for all property-related procedures. Whether you’re buying, selling, inheriting, or simply updating property data, this unique code is essential.

To check a property’s cadastral data or look up your own, always refer to the official government portal:
catastro.hacienda.gob.es

FAQs

What is the Plusvalía Municipal tax in Spain?
It is a local tax on the increase in the value of urban land, officially called IIVTNU. It applies when ownership of a property is transferred through sale, donation, or inheritance.
Who has to pay the Plusvalía?
The seller pays in case of a sale, the recipient in case of a gift, and the heir in case of inheritance — unless otherwise agreed in the contract.
Can I avoid Plusvalía if I sell at a loss?
Yes. Since the 2022 reform, if you can prove that the real gain is zero or negative, you may be exempt from paying Plusvalía.
How is Plusvalía calculated?
There are two methods: the objective method (based on cadastral land value and years of ownership), and the real gain method (based on actual profit). You can choose the one most favorable to you.
When and where do I declare it?
You must declare within 30 business days of the sale (or 6 months for inheritance). The declaration is submitted to the town hall (Ayuntamiento) where the property is located.