Impacto fiscal de la actualización catastral en 14 municipios de Antioquia: un diagnóstico del cambio en el recaudo del impuesto predial municipal en el año 2024.

Abstract

Cadastral updating constitutes a fundamental tool for territorial management and the strengthening of municipal public finances, as it enables the alignment between cadastral values and the actual conditions of the real estate market. In Colombia, cadastral updating processes have gained particular relevance in municipalities with significant delays in their cadastral information, a situation that directly affects the tax base of the Unified Property Tax (IPU) and, consequently, fiscal revenue. This study analyzes the effects of the cadastral updating implemented in several municipalities of the department of Antioquia during 2024, with emphasis on changes in cadastral property values and their impact on property tax revenue in the 2024–2025 period. Based on the use of official inputs such as the R1 and R2 databases, the delineation of Homogeneous Physical and Geoeconomic Zones, and the application of the tax rates established in municipal agreements, a homogeneous database is constructed to allow for a comparison of values before and after the updating process. The results show differentiated increases in cadastral valuations and in the property tax base of the municipalities analyzed, significantly higher than those obtained under regulatory growth schemes. These increases are mainly concentrated in the land value component and are explained by the redefinition of the Homogeneous Physical and Geoeconomic Zones and by the prolonged cadastral lag prior to the updating process. Likewise, the analysis of property tax shows a significant increase in potential revenue, although limited in the short term by the application of legal caps on tax increases, which highlights the need to understand cadastral updating as an instrument of progressive fiscal impact and medium-term territorial planning.