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How to demonstrate that the reference value of the Cadastre does not correspond to the market value of the property
To prove that the new reference value does not correspond to the market value of a property, the taxpayer may use any means of proof admissible by law.

José María Salcedo, a partner in the Ático Jurídico law firm, advises providing property appraisals, although this entails a cost; or take photographs of the property and provide a notarial certificate that justifies the real state of the property.

It is also possible to provide other evidence, although Salcedo acknowledges that it will be necessary to wait for jurisprudence to identify which ones are valid to distort the reference value.
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