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In recent years, Spain has experienced a very significant expansion of photovoltaic plants, both in number and in occupied surface area, consolidating itself as one of the main European countries in installed solar energy capacity.
In this context, from Euroval, as leaders in the field of consulting and real estate valuation, we offer a specialized cadastral audit service, aimed at verifying, updating and optimizing the information registered in the Cadastre on photovoltaic plants and their associated land. This process is essential both to guarantee correct taxation and to avoid discrepancies between the physical reality and the administrative information.
Alfonso Pastor Fernández-Llamazares
Director of the Consulting and Building Area at Euroval, explains in detail the importance of maintaining a precise correspondence between the reality of photovoltaic plants and their reflection in the Cadastre, as well as the role that the cadastral audit plays in the efficient management of these energy assets.
According to data from Red Eléctrica de España (REE), large ground-mounted photovoltaic plants have exceeded 32,000 MW of installed capacity, becoming the source with the highest capacity in the national electricity system, ahead of wind energy.
Several factors make this a highly attractive sector for large energy companies, investment funds and specialized companies, which have made it one of their main investment and diversification objectives. The energy transition policy, the progressive reduction of technological costs, public aid and subsidies, tax incentives, the increase in the price of electricity and high returns have decisively boosted this growth.
There are installations distributed throughout the country, although Extremadura, Andalusia and Castilla-La Mancha concentrate more than 60% of the accumulated power in ground-mounted plants, due to their favorable conditions of solar radiation and availability of rural land.
Photovoltaic plants in the Cadastre
Within the typologies contemplated in the Cadastre, a photovoltaic park is classified as a Real Estate of Special Characteristics (BICE), as it is a complex set consisting of land, constructions and installations (panels, structures, inverters, wiring, etc.), as well as auxiliary and urbanization works, all of them functionally linked to the production of electrical energy.
For the calculation of the cadastral value, which serves as the taxable base for taxes such as the IBI, Special Value Reports are approved (Group A1: Electricity Production – Wind Farms and Solar Energy Plants).
These reports determine the criteria, modules, rules and valuation parameters applicable in a municipality or specific area, with the production capacity (MW) being one of the most determining factors in the valuation of a plant.
On the other hand, the land on which the photovoltaic plants are located is usually classified as a rustic plot, which implies the corresponding taxation to the IBI of a rustic nature (IBI-Rustic) by the owners.
In short, photovoltaic plants have a double cadastral treatment:
- On the one hand, the plant as BICE.
- On the other hand, the rustic plots it occupies.
Incidents and discrepancies in the cadastral information
Based on the more than 70 files audited by Euroval in recent years, several recurring irregularities have been identified in the cadastral information of photovoltaic plants:
- Unprocessed registrations within the deadline
The 31.2% of the plants analyzed are not registered in the Cadastre, exceeding the legal term of two months from obtaining the definitive operating authorization or from the start of energy discharge to the grid. Half of them exceed the term by more than one year. It is important to note that the cadastral registrationis not automatic , and must be processed through the correspondingdeclaration of cadastral alteration . According to article 75 of the Consolidated Text of the Law Regulating Local Finances (RDL 2/2004), the IBI accrues on January 1 of each year, so a delay in registration may imply supplementary settlements, late payment interest or penalties.
- Errors in the calculation of the cadastral value
Valuation errors have been detected in approximately 7% of the plants.
These errors can have significant fiscal and patrimonial consequences: an overvaluation implies the excessive payment of taxes, while an undervaluation can generate subsequent regularizations and penalties.
In addition, discrepancies between the cadastral valuation and the physical or legal reality can cause inconsistencies with the Land Registry, the authorized projects or the accounting of the owning entity.
- Irregularities in the occupied rustic farms
In 87% of the cases, errors have been detected in the cadastral information of the affected plots.
The most common incidents refer to discrepancies between the real and cadastral surface area, lack of correspondence between legal and cadastral ownership, or absence of reflection of rights such as surface, leases or easements.
These irregularities can have two types of implications:
a) Fiscal:
- Incorrect calculation of the rustic or urban IBI.
- Risk of supplementary settlements or undue payments.
- Mismatches in the distribution of tax burdens between the landowner and the plant owner.
b) Legal-registry:
- Lack of coordination between Cadastre and Registry, which hinders transfers or financing.
- Legal uncertainty about the effective occupation of the land.
- Difficulties in the registration of surface rights or easements.
- Conflicts between neighbors due to imprecise boundaries.
On average, a photovoltaic plant occupies around 14 rustic plots, each with its own cadastral and legal ownership.
Cadastral audit and regularization
A cadastral audit is a technical-legal study that reviews all the cadastral data of a photovoltaic plant, contrasting them with the physical reality and the legal documentation (deeds, permits, plans, etc.).
This analysis usually includes:
- Real surface area occupied vs. registered surface area.
- Real ownership vs. cadastral ownership.
- Installed power, components and auxiliary constructions.
- Legal situation of the land (rustic, developable, etc.).
- Surface rights, leases or concessions.
- Current valuations and their adaptation to reality.
When the audit detects discrepancies, it proceeds to its cadastral regularization, correcting the errors with a specific authorization from the owner. At Euroval, in addition to carrying out the audit, the regularization before the Cadastre is directly managed, ensuring a complete and coordinated process.
What is a Cadastral Audit?
Resolve all your doubts about Cadastral Audits, what they are for and who they are aimed at.
Advantages of carrying out a cadastral audit
The cadastral audit of photovoltaic plants provides relevant legal, fiscal and financial benefits:
- Legal security: guarantees the correct registration and coordination between Cadastre and Registry, avoiding incidents in transfers, financing or claims.
- Fiscal efficiency: allows correcting erroneous valuations and optimizing the tax burden.
- Financial transparency: provides confidence to investors, funds and financial entities.
- Optimization of patrimonial value: ensures a coherent valuation of the BICE and all its components.
- Reduction of contingencies: minimizes administrative discrepancies and risks of sanction.
Advantages of carrying out a cadastral audit
The cadastral audit of photovoltaic plants has become an essential tool to guarantee the legal security, the fiscal efficiency and the optimal patrimonial management of this type of assets.
Its correct realization allows detecting and correcting discrepancies in values, surfaces and ownerships, ensuring the coherence between Cadastre, Registry and the physical reality.
In addition, it provides transparency and confidence to investors and administrations, reduces risks and contributes to optimize the profitability and stability of the plant in the long term.
Incorporating the cadastral review within the technical and financial control procedures is today an essential practice to maintain the reliability and strategic value of photovoltaic assets in Spain.
