The first course on the Integrated Cadastre System, conducted on November 23-26, presented an in-depth review of such important aspects as registration, maintenance, valuation and taxation.
The course was conducted by Ana Mateo, current Deputy Director General of Valuation and Inspection at the General Directorate of Cadastre of the Spanish Ministry of Finance.
The course was divided into two sessions, one for the NCA experts and the other specifically for the experts from the Local Registration Offices.
– The training course on the integrated cadastral system has attracted an audience of more than 30 experts.
The first edition of the training course aims to share knowledge on integrated approaches to land cadastre development using the example of EU countries.
The course analyses successful cadastral information structures.
The participants are expected to gain experience in communicating with stakeholders at various levels of authority and expertise. They were also presented with a review of priority sectors and successful cases of development and provision of cadastral services. The course highlighted specific cases of conducting cadastral activities in different types of territories (rural, urban, metropolitan).
The aim is to understand the particularities of the cadastral system, which integrates:
- On the one hand, the need of any cadastre to provide a description of the real estate reality, which can be summarized in the permanent updating of information, with the minimum administrative burden for citizens.
- On the other hand, the demand for cadastral valuation that adequately reflects the market situation, with the due guarantees in property taxation.
- And finally, full integration with the land registry, so that legal real estate transactions are carried out on the basis of the graphic representation of cadastral cartography, full knowledge of the object, and maximum legal guarantees.
This first part of the course is dedicated to cadastral maintenance and taxation: detection of needs, integration between cartographic and alphanumeric databases, mass updating procedures, updated calculation system of cadastral values with the data in the Cadastre at any given time.
Understanding how the cadastre works
During the first day, Ana Mateo made a complete tour of all the aspects that constitute a cadastral system.
She uses the following definition:
“A Cadastre system is a mandatory administrative registry of real state descriptions.”
The cadastral description of a real estate object will contain its physical, economic and legal characteristics, including:
- the location and cadastral reference,
- the surface area,
- the use or designation,
- the type of crop or use,
- the quality of the constructions,
- the graphic representation,
- the market reference value,
- the cadastral value,
- the cadastral owner, with his/her tax identification number or, if applicable, the foreign owner’s identity number.
- when the properties are coordinated with the Land Registry, this will be incorporated with their registration code.
Real Estate Valuation in the Spanish Cadastre
The second day of the course focused on reviewing all aspects related to the valuation of real state used in the Spanish Cadastre.
The cadastral value is part of the cadastral description of properties: it is their economic characteristic.
-One of the key points that Ana Mateo clarified was the distinction between the cadastral value and the market reference value of real estate. Although the value used by law for determining the tax base is the “cadastral value”, in recent years the DGC has been developing the so-called “reference value”. The latter is more adapted to the real market value, with more flexible calculation procedures that facilitate much shorter updating times.
Setting real estate tax rates is the final objective of the so-called fiscal cadastres. In this session Ana Mateo commented in detail on the complexity of the different and multiple tax systems associated with real estate.
-Although the Spanish Cadastre does not directly collect taxes related to real estate, it is a key actor in determining the cadastral value, which is used as a base for taxing real estate. Different aspects relating to the tax vase calculation methodology sparked a large discussion during the course. In the previous fiscal year, the amount of tax collected by the different state administrations related to real estate exceeded 13 billion euros.
Anna Mateo also made a quick presentation of the existing differences in real estate tax practices among different countries of the EU. (see document by Amalia Velasco and Raquel Lara).
To find all the documentation used in this training course, please, check the Activity A4.1 M1a folder.