Amalia Velasco Spanish Directorate General for Cadastre fileCADASTRAL REGULARIZATION PLAN The...

CADASTRAL REGULARIZATION PLAN

Cadastral Regularization Plan 2013-2017

Amalia Velasco Spanish Directorate General for Cadastre

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Recurrent local property tax is the main income for the 7.595 Spanish municipalities

• Recurrent local property tax is calculate from the Cadastral Value for each property.

• Spanish Directorate General for cadastre is responsible to asses the Cadastral Values.



COD. DELEGACIÓN

80 Barcelona

COD. MUNICIPIO

279 TERRASSA REFERENCIA CATASTRAL

7310013 DG1071BCOD. VÍA PÚBLICA NÚM. D

2565 RB PARE ALEGRE, DEL 71

C.C.Croquis Catastral

SIG

CA

CROQUIS A ESCALA 1: 150 Fecha de impresión: miércoles, 01 de abril de 2009 14:16:28

PLANTA 1 A 5

V.141

V.246

COMUN22

V.336

TZA1

TZA1

TZA1

SUPERFICIE PARCELA : 136 m²

SUPERFICIES SEGÚN USOS

Código Sup. en m² DescripciónV.1 42 RESIDENCIAL USO PROPIO

V.2 47 RESIDENCIAL USO PROPIO

V.3 37 RESIDENCIAL USO PROPIO

COMUN 22 COMUN

TOTAL 148

COD. DELEGACIÓN

80 Barcelona

COD. MUNICIPIO





SIG

CA


PLANTA BAJA

COMUN22

C.127

C.229

AAP28

C.329


SUPERFICIES SEGÚN USOS

Código Sup. en m² DescripciónAAP 28 APARCAMIENTO

C.1 27 COMERCIO USO PROPIO



COMUN 22 COMUN

TOTAL 135

Physical data of real estate:

land surface,

buildings surface,

conservation status,

use (legal and actual one),

typology,

year of construction…..

The cadastral value for each property is determined objectively

from the data in the Real Estate Cadastre.

COD. DELEGACIÓN

80 Barcelona

COD. MUNICIPIO





SIG

CA


PLANTA GENERAL

VI41

VII95

VTZA2

V5

VTZA2

V4

VTZA2


SUPERFICIE CONSTRUIDA

Sobre Rasante :

Bajo Rasante :

TOTAL :

970 m²

0 m²

970 m²

FOTOGRAFÍA


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Methodology for the valuation

The selection of a methodology was determined by law

the cadastral value must comply with the following basic

requisites:

it must be fair,

objective,

directly related to the market

and calculated from the cadastral data .

The cadastral value is composed

of the value of the land + the value of the buildings


http://www.google.es/url?sa=i&rct=j&q=&esrc=s&frm=1&source=images&cd=&cad=rja&uact=8&docid=4bk9ATF1vx9T0M&tbnid=RXbP0MPveu4ypM:&ved=0CAcQjRw&url=http://es.dreamstime.com/foto-de-archivo-libre-de-regal%C3%ADas-sello-aceptado-image33799445&ei=0Co1VJqZI4L8sATG-4H4Dg&bvm=bv.76943099,d.cWc&psig=AFQjCNF-rQoIaVkKPtpyo6a0HvhepXt4oQ&ust=1412856804395962


• Values of the properties go down

What happens in crisis periods?

New

All


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What happens in crisis periods? • The construction activity also goes down

Less Cadastral Activity

Less work for the Companies that work for cadastre



What happens in crisis periods? Incomes of the municipalities.



• Increase of property tax face strong resistance in crisis

periods.

• Our only way to improve the

financial situation of municipalities is increase the Cadastral Inspection system to ensure that everybody pays the adequate amount.

• But normal legal inspection proceedings are complicated and slow



And on the other hand, now a days , the technical level of the Spanish Cadastre and the technological developments allow us to demonstrate the existence of a certain grade omissions of constructions and undeclared alterations (extensions, reforms, renovations changes of use ), .



plan specially designed, of validity limited to five years, with easy implantation in the whole territory, Self-financed, and of agile, effective and efficient procedure

Cadastral Regulation Plan


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The Spanish General Directorate

for Cadastre, following the strategic policy of the Ministry of Finance and Public Administration, launched in 2013 this ambitious plan aimed to combat real estate tax fraud and to boost local finance

New legal procedure: cadastral regularization procedure 2013-2017

It was necessary to made modifications of the legal regulations



This procedure, has the objective to incorporate to the cadastre

the omitted construction

and undeclared alterations

extensions,

reforms

renovations

change of use ..etc

and to assign them their corresponding cadastral value ,


so that the owner pays the tax in concordance with the reality

and that the municipalities can obtain the necessary incomes



The target of the plan is that the property description of the real estate affected agrees with the reality.

In Spain the declaration to the cadastre is obligatory by law

and also the alterations of its characteristics but in cases of non-compliance with the obligation to

declare the regularization procedure allows us to update in the

Cadastre all the information necessary to describe the real estate and to can obtain the cadastral value



To get this objective, for each year, the Ministry of Finance has allocated 40 million Euros to the Spanish Cadastre budget



Nevertheless, the circumstances and the economic situation of Spain in the moment force an essential requisite The development of the property regularization plan must be Financial self-sufficient in its execution

Without implying any cost for the municipalities

The invest money of the government will be recovered through a cadastral regulation fee that will be charged to taxpayers who are regulated by this proceeding.

cadastral regulation fee


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5 years project EFFECTS in the incomes of municipalities: additional income (in the future) and recovery of arrears of up to 4 years

and other local taxes, as the municipal capital gains, that are also based in the Cadastral Value, will be also raised



We detected omitted constructions, rehabilitations, additions and other alterations, from •aerial photographs, (Historic series) •LIDAR, •photographs of façade for all the buildings of a municipality, •oblique photographs •and additional work and field work.

Very good tools has been implemented to integrate these information with our database and documentation, to be able to manage the proceeding



Detection of incidences is a technical work that is realized by the civil servants of the territorial offices



The biggest project never done by Spanish Cadastre

Complex planification and execution

8 municipalities, 44.000 urban real estates and 47.595 rural cadastral parcels a day

Homogenization of criteria, instructions, coordination etc…..by the central office of the cadastre

Responsibility of the work ………by Instrumental Company of the Spanish Government. SEGIPSA

Field works ….. by the local/regional/national 119 private companies homologated by SEGIPSA

Detection of discrepancies and quality control of the results, resolution of allegations and appealing …….by territorial offices

PPP Public-private

partenship



We included it, with the others of the same municipality, in a regularization process in 2013



We contract external companies to do the field work and to incorporate the data to our system

The technicians of the head and territorial offices check the quality of the work



Another example with calculation of cadastral value and recurrent local property tax

Status 2013

New Status



Communication of the beginning of the procedure and allegation period. to owner if it is necessary to neighbors

Regularization fee that it is liquidate at the end may be it is necessary to practice requirements (under the duty of cooperation and punish its lack of attention )

Administrative Proceeding

1

the allegations are studied and, if it is the case, they will be sent back to the company that performs the work



Regularization fee



The regularization agreement (appealing is possible ) The leaflet of the resultant property description The explanatory sheet with the information of : the changes produced (for contrast of previous and later situation); previous and later cadastral values; and graphic annex (photo and cartography);

2



We also notify to the owners by mail a safe verification code which allows them to view in the cadastral virtual office the previous and posterior situation and other information

Also with this safe verification code they can present allegations and appeals



More than 11 million urban real estate and 10 million rustic parcels have been verified. More than 2,5 million photos has been obtained

In 2014, the regularization procedure has been completed in 941 municipalities



REGULARIZACIÓN FINALIZADA

REGULARIZACIÓN EN CURSO

941

2.270

3.211 MUNICIPIOS

January 2015

Working in 15 MILLONES DE INMUEBLES URBANOS Y 14 MILLONES DE PARCELAS RÚSTICAS



• The owners of these buildings are now in order!!!

• But they are going to find on the next receipt of the Local property tax an average rise of 215 euros by property,

• to which must be added other 508 in respect of arrears of at least the last four years, since beyond that period is considered prescribed

• and other state taxes as those of the revenue or on wealth, regional, like that of successions and transmissions; or local, as the municipal capital gains. that are also based in the Cadastral Value, will be also raised



Conclusions • Spanish Cadastre is performing this ambitious plan with success

• Is improving the quality of the cadastral data base of buildings

• Is accepted by the citizens

• Is fights against real estate tax fraud

• and is helping to boost local finance

• Of course with a lot of work!!!!!

We are convinced that this proceeding help to remember the citizens the obligation to declare to the cadastre

and we hope never need to do a plan like this again



Thank you for your attention


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