Cadastre opens hearing prior to 2027 reference values

The General Directorate of the Cadastre, under the Ministry of Finance, has opened the collective hearing process prior to the approval of the resolution that will establish the precise elements for determining the reference values of urban real estate and rural properties without constructions for the 2027 fiscal year. The two announcements are published in the Official State Gazette (Boletín Oficial del Estado) no. 236, of September 24, 2026, section V-B (Other official announcements), pages 50136 and 50137, with official references BOE-B-2026-30837 and BOE-B-2026-30838. Interested parties have ten days, counting from the day following the publication, to consult the file and submit allegations.

The process is based on the third final provision of the consolidated text of the Real Estate Cadastre Law, approved by Royal Legislative Decree 1/2004, of March 5, which grants the General Directorate of the Cadastre the authority to determine the reference value of each property based on the data held in the Cadastre and the analysis of prices reported by public notaries in sales transactions. The annual resolution must be published by edict on the organization’s electronic office before October 30 of the year preceding that in which it is to take effect, following the collective hearing process announced in the Official State Gazette.

Law 11/2021, of July 9, on measures for the prevention of and fight against tax fraud, reinforced the tax effects of these values, which constitute the taxable base in onerous or lucrative transfers of real estate for the purposes of the Transfer Tax and Stamp Duty (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados) and the Inheritance and Gift Tax. The applicable reduction factor was set at 0.9 for both urban and rural properties through Order HFP/1104/2021, of October 7.

Ten days to consult the file and submit allegations

The file may be consulted at the Cadastre Management Offices during the ten-day period starting from the day following the publication of the announcement, from Monday to Friday and within ordinary public service hours. To do so, it is necessary to request a prior appointment through the Cadastre Direct Line (91 387 45 50 and 902 37 36 35).

The proposed resolution may also be consulted at the Electronic Office of the Cadastre (www.sedecatastro.gob.es). Within the same period, interested parties may formulate allegations and present any evidence they deem relevant.

Two parallel resolutions: urban and rural

The announcements split the procedure into two independent resolutions, both referring to the 2027 fiscal year:

• BOE-B-2026-30837: precise elements for the determination of the reference values of urban real estate, with identifier A260040734-1.
• BOE-B-2026-30838: precise elements for the determination of the reference values of rural real estate without constructions, with identifier A260040735-1.

Both announcements appear signed in Madrid on September 21, 2026, by the Director General of the Cadastre, Jesús Puebla Blasco.

Calendar and appeal process

Once the hearing is closed, the resolution will be published by edict on the electronic office of the Cadastre before October 30, 2026, as it must take effect in the 2027 fiscal year. The text may be appealed through economic-administrative channels or, optionally, by means of a motion for reconsideration, within one month of its publication, without the filing suspending its execution.

During the first twenty days of December, the General Directorate of the Cadastre will also publish an informative announcement in the Official State Gazette for general knowledge of the reference values of each property, which can be consulted permanently on the electronic office.

The opening of this procedure is the first step of the annual calendar that will lead to the reference values in force in 2027, magnitudes that condition the taxation of real estate sales and inheritances and affect millions of owners. Interested parties who detect discrepancies in the proposal now have a ten-day window to file objections before the resolution is closed.

Source: Official State Gazette, no. 236, of September 24, 2026, section V-B (Other official announcements), pp. 50136-50137 (official references: BOE-B-2026-30837 and BOE-B-2026-30838).