The reform of Article 10 of the Mortgage Law, carried out by Law 13/2015, along with the new regulation of the cadastral reference value introduced by Law 11/2021, has brought about a significant change in the field of inheritances in Spain. These modifications aim for greater coordination between the Catastro and the Property Registry, but they have posed new challenges in the transmission of inherited assets. In our daily practice, we have observed how these reforms affect both legal professionals and families managing inherited wealth.
Catastro-Registro Coordination: A New Paradigm
Law 13/2015 has introduced the requirement for georeferenced graphical representation of properties for their registration, aiming to establish a precise correspondence between physical reality and its registral representation. This measure seeks to avoid discrepancies and conflicts in the description of properties, although it is not without practical complexities.
In practice, efficient coordination between the Catastro and the Registry faces challenges such as the lack of updated cadastral data or historical discrepancies in property descriptions. This has led to an increase in registration rectifications and correction procedures, requiring a meticulous approach and often the intervention of georeferencing experts.
Cadastral Reference Value and Its Fiscal Impact
Law 11/2021 has introduced the cadastral reference value as the taxable base for calculating taxes on property transmissions and inheritances. This new figure aims to provide greater objectivity and transparency to the system, but its application is not without controversies.
One of the most significant challenges is the alignment of this value with the reality of the real estate market, as it may not accurately reflect the market value of an asset, potentially leading to unfair taxation. Recent case law, such as the STS of 2024, has emphasized the need for taxpayers to contest this value, providing expert evidence that supports a divergent valuation.
Registration of Inherited Properties: Practical Aspects
The registration of inherited properties is a process that has been affected by the new regulations. Now, the requirement for georeferenced graphical representation can complicate the registration of properties that were not previously registered or that present significant discrepancies with the Catastro.
In our experience, we have observed that the preparation of inheritance adjudication deeds requires a detailed analysis of potential cadastral and registral discrepancies. Furthermore, it is crucial to have historical documentation that supports the property and facilitates its correct registration. The lack of such documentation can lead to complex and costly judicial proceedings.
Common Practical and Litigious Issues
One of the most common issues in current succession practice is the detection of discrepancies between the cadastral and registral descriptions of properties, which can delay the inheritance adjudication processes. These discrepancies often require the intervention of experts and may lead to litigation if the parties fail to reach an amicable solution.
Recent case law, such as the STS of 2025, has established that the burden of proof regarding the accuracy of the cadastral description lies with the party alleging inaccuracy, adding a layer of complexity to these litigations. Therefore, it is essential for lawyers to prepare a solid case file, with comprehensive documentary and expert evidence.
- Thorough verification of the concordance between Catastro and Registry before adjudication.
- Preparation of a contingency plan for potential litigation due to valuation discrepancies.
- Review of the historical documentation of properties to avoid registration issues.
In conclusion, the reform of Article 10 of the Mortgage Law and the introduction of the cadastral reference value have posed challenges and opportunities for succession law. Technological tools such as LexPartis can facilitate the rigorous and efficient management of these processes, allowing professionals to focus their efforts on conflict resolution and strategic advice to their clients.