Spanish Court mandates site visits for tax valuations

The Spanish Supreme Court has ruled that the Tax Agency cannot value properties using only the cadastre, Google Maps, or aerial photos. This decision annuls a July 2024 Extremadura court judgment where experts relied on National Geographic Institute data.

Individualised valuations now require experts to conduct physical visits, examining interiors to verify surface area, conservation, and materials. Omissions are only permitted with documented justification, as the burden of proof lies solely with the state.

Taxpayers no longer need to provide alternative appraisals to correct administrative deficiencies. By mandating site inspections, the court ensures that specific characteristics, construction quality, and visible easements are accurately reflected in tax bills.