The Cadastre opens a hearing for collective valuation in Valverde de la Virgen

The Territorial Management of the Cadastre of León, under the Delegation of Economy and Finance in León of the Ministry of Finance, has announced the opening of the prior hearing process corresponding to the partial collective valuation procedure for the municipality of Valverde de la Virgen. The announcement is published in the Official Gazette of the Province of León number 166, dated September 1, 2026, with reference BOP-LE-2026-166010.

The procedure affects all cadastral owners in the municipality and also extends to constructions located on rural land that are not indispensable for the development of agricultural, livestock, or forestry operations. The review may modify the cadastral value of the properties and, consequently, the tax base for taxes such as the Real Estate Tax (IBI).

Regulatory Framework and Deadline for Allegations

The action is supported by Article 26.2 of Royal Decree 417/2006, of April 7, which develops the consolidated text of the Real Estate Cadastre Law, approved by Royal Legislative Decree 1/2004, of March 5. In accordance with this regulation, a hearing process is opened prior to the approval of the new values.

The deadline for submitting allegations and evidence is ten business days, counted from the day following the publication of the announcement in the provincial gazette. During this period, interested parties may:

• Examine the file at the Management office, located at Avenida Ordoño II, number 29, León.
• Formulate any allegations they deem appropriate.
• Provide evidence they consider pertinent for the defense of their rights.

How to Consult the File

To access the documentation, it is necessary to request a prior appointment through the Cadastre Direct Line, at telephone numbers 91 387 45 50 and 902 37 36 35. The announcement, electronically signed with secure verification code JZV8TCXMT2CS6AEY, can be verified on the electronic office of the Cadastre.

The document is signed by María Pilar Pazos Cid, Territorial Manager of the Cadastre of León, with a signature date of August 18, 2026.

Impact for Owners

Partial collective valuation is a procedure through which the cadastral values of properties in a municipality or part of it are reviewed. Its result may lead to an increase or decrease in the cadastral value, which directly affects the IBI quota and other taxes that use said value as a reference, such as the Property Transfer Tax or the Wealth Tax.

Therefore, the affected owners in Valverde de la Virgen must review the notification and, if applicable, submit allegations within ten business days if they consider that the new values do not reflect the reality of their properties. Participation in the hearing process is the ordinary means to correct possible errors before the values are definitively approved.

Source: Official Gazette of the Province of León, no. 166, September 1, 2026, page 15 (official reference: BOP-LE-2026-166010).