The Portal de la Vivienda del Notariado, launched in October 2025 by the Spanish General Council of Notaries, marks a milestone in market transparency and legal certainty within Spain’s real-estate sector. The public platform (penotariado.com/inmobiliario) provides free access to real transaction data derived directly from notarised deeds, updated monthly and searchable by region, municipality or postal code.
- Reference value vs. market value
Until now, the “cadastral reference value” established under Spain’s General Tax Law (LGT) served as the minimum taxable base for Transfer Tax (ITP-AJD), Inheritance and Gift Tax (ISD), and related levies. Because it relied on statistical models rather than notarised transactions, it often triggered disputes between taxpayers and the administration.
With the Notarial Portal, advisors finally have empirical market evidence for defending property valuations, contesting administrative assessments, and substantiating capital gains or fair market values in corporate and personal income tax matters.
- Tax planning and compliance
The dataset—covering more than 170 million notarised documents—provides insights into:
- Average €/m² by property type and region,
- Buyer nationality (Spanish/foreign),
- Year-on-year evolution, and
- Socio-demographic patterns over the last 12 years.
These indicators enable precise estate and corporate tax planning. Advisors may rely on notarised data to determine fair market value in related-party transactions (art. 18 Corporate Tax Act), justify depreciation adjustments, or support valuations in mergers and reorganisations.
- Legal certainty and evidentiary value
Because the data originate from public deeds signed before a notary, they enjoy presumptive legal validity under Spanish civil and procedural law. Thus, they may serve as compelling documentary evidence in litigation, administrative reviews, or property-tax disputes—something that private portals cannot offer.
- Broader transparency impact
From a public-law perspective, the platform strengthens compliance with Spain’s Transparency Law 19/2013 and the EU’s Open Data Directive 2019/1024, enhancing institutional trust and policy evaluation in the housing market. For international investors, this legal openness represents a significant improvement in Spain’s real-estate due diligence landscape.
In conclusion, the Notarial Portal is therefore a strategic legal-tax tool—transforming raw notarial data into defensible evidence, fairer taxation, and greater transparency in Spain’s property market.
Jesús Raya Zamora.