# Spanish Court mandates site visits for tax valuations 20 October 2026 at 16:48 > The Spanish Supreme Court has ruled that the Tax Agency must conduct physical inspections rather than relying solely on aerial imagery. 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. #SpainTaxLaw #PropertyValuation [#SupremeCourt]() #TaxpayerRights [#RealEstate]() ## Related news ## [Spanish Consulates to Work Weekend on Citizenship]() 24 October 2026 at 13:07 ## [Spanish court rules heirs liable for estate tax]() 24 October 2026 at 12:04 ## [Spanish Court orders ministers to list voters]() 24 October 2026 at 08:31 ## [Spain Court Orders List of 163,020 New Citizens]() 23 October 2026 at 15:43 ## [Spain orders removal of 8,318 illegal rental ads]() 23 October 2026 at 09:38