The Constitutional Court is analyzing the legality of the use of the cadastral reference value as taxable basis such as Patrimonial Transmissions (ITP) and that of Successions and donationsafter the question of unconstitutionality raised by the Superior Court of Justice (TSJ) of Andalusia. The resolution, which is expected in the coming weeks, could have important economic consequences for thousands of taxpayers who have paid taxes calculated under this system.
Since the Financial User Association (ASUFIN) they clarify that this valuation system has caused situations in which taxpayers have supported higher payments than those that would be used for the calculation of taxes the real value of their properties.
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In the case of confirming unconstitutionality, this Reference value The door would open to relevant economic compensation, yes, for taxpayers who had initiated their claims before the Constitutional Court issues its ruling.
It will be necessary to claim before the Constitutional Court issued its sentence
In order to be entitled to these compensation, from Asunfin they explain that it will have to be claimed before the Constitutional issues its sentence, since once published, it will not be possible to obtain retroactive effects. That is, only those who have previously claimed can benefit from a possible return of the paid of more.
According to the association, citizens may submit their claims while within the legal period, and even those who have already initiated them may expand them requesting the suspension of the procedure until the appeal is resolved before the Constitutional.
Real estate would be valued for a value that does not correspond to the real in the market
The experts of the idealistic real estate portal have explained that the controversy with this cadastral reference value arose after the TSJ of Andalusia, in a car dated May 5, 2025, questioned the transparency and objectivity of the methodology used by the cadastre to set the reference value of the real estate.
The assessment, which is used since 2022 as a basis for several regional and state taxes, is based on statistical criteria and not in individualized valuations, which has generated numerous criticisms by consumers and experts of the real estate sector.
The Andalusian court questioned that the method applied by the administration starts from a reduced sample of transactions without taking into account the fundamental characteristics of the properties, such as the quality of the materials, the state of conservation or the existence of attached units.
According to the car, the use of this value can cause real estate of very different characteristics to have an identical reference value that does not reflect what its market value is really.