How do I know if my municipality has a revised cadastral value?

The primary source is the IBI assessment (Recibo del IBI), issued annually by the municipality. It generally shows the Año de revisión — the year in which the most recent general cadastral revision (Ponencia de Valores) took effect. If this date is 2012 or later, the 1.1% imputation rate applies under current AEAT rules. If earlier, 2.0% generally applies. Alternatively, the Sede Electrónica del Catastro can be consulted — the Referencia Catastral can be entered to retrieve the valuation data for the property. When filing through Fiscaro, the Año de revisión is read automatically via the IBI-OCR function. The wizard assigns the correct imputation rate based on this field. For tax years 2023 to 2025, this assignment follows current AEAT administrative practice. Should the AEAT rules change for later tax years, a fresh review would be necessary.