Spain's Supreme Court mandates physical inspections for tax property valuations

The Supreme Court has set a new standard for property tax assessments, requiring a direct, in-person inspection by a qualified expert. The ruling emphasizes that relying exclusively on cadastral registers or Google Maps imagery is insufficient for an accurate, individualized valuation. The court clarified that, except in exceptional, well-documented situations, the expert must assess both the outside and inside of the building.

It also warned that any justification for skipping the visit must be based on verifiable, objective data. The decision aims to protect taxpayers from arbitrary or erroneous valuations and to uphold good administrative practice. By enforcing on-site inspections, the court seeks to ensure transparent and defensible tax decisions.