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V2158-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Refund of 2022 IBI entitled if changes to cadastral value take effect from that year

A property owner inquired whether the reduction in the cadastral value of their plots (from urban to rural) has retroactive effects to 2022 and if they can recover the amount paid. The DGT ruled that, as this stems from an urban planning modification, the cadastral and IBI effects coincide with 1 January 2022, making a refund appropriate.

In 6 key points

How it affects those involved

This ruling clarifies that when urban planning changes trigger a reclassification of land, the resulting cadastral value adjustments and subsequent property tax (IBI) implications apply from the start of the relevant fiscal year, allowing for the recovery of overpaid taxes.

Lifecycle

2023-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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