Volker Horch: The Cadastre falls under the jurisdiction of the Spanish Ministry of Finance (Hacienda) and is used to collect the annual municipal property taxes.
Volker Horch: Yes. As with the Land Registry, all properties and their owners are recorded in the Cadastre. However, because the Land Registry does not include a graphical representation of properties, the Cadastre is a very useful complementary system. The Cadastre determines the cadastral value (valor catastral). This value is used as the taxable base for certain taxes, for example the municipal capital gains tax (plusvalía). The Cadastre also establishes the reference value, which represents the minimum value to be applied when calculating capital gains.