If a house is not registered in the Land Registry because it does not have a building licence, can it be registered in the Catastro? Is there a liability for IBI?
Sometimes the Cadastre update its list of new buildings through Orthophoto maps or other means and send this information to the Town Hall, then a new building is registered by the City Hall just for tax purposes . In this procedure doesn’t matter if the building has not registered in the Land Registry or if the dwelling has no Building Permission. The files of the Cadastre are widely used by different Spanish Government Agencies in order to calculate taxes.
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