The municipality and the offices involved
San Cristóbal is the capital of Táchira state and is in the Municipio San Cristóbal. The alcaldía (city hall; alcaldiasancristobal.gob.ve) has its headquarters on avenida Alberto Carnevalli, urbanización Mérida. Táriba is in another municipality (Cárdenas): there SAREN (the national registries and notaries service) lists a Registro Público (public registry) with notarial functions for Cárdenas, Guásimos and Andrés Bello. Confirm the municipality in the title document.
The tax office is SUMAT (San Cristóbal's municipal tax office): that is what the alcaldía's menu calls it, and the menu links to a portal with a username and password (sancristobal.vensat.io). The requirements page calls it Dirección de Superintendencia de Administración Tributaria (SUMATSC). The 2021 tax ordinance assigns registration and valuation to the División de Catastro (cadastre division) and collection to the Jefatura de Rentas Municipales (municipal revenue office) of the Dirección de Hacienda (finance department; articles 5, 15 and 17).
| Procedure | Office | Published address |
|---|---|---|
| Cédula catastral (cadastral certificate) | División de Catastro | Not published |
| Tax payment and solvencia (municipal tax clearance) | SUMAT (online portal) | Not published |
| Recording the sale | Registro Público del Primer Circuito del Municipio San Cristóbal | Av. principal de la urb. Mérida, esquina calle 6, quinta Arvez N° 0-21 |
| Recording the sale | Registro Público del Segundo Circuito del Municipio San Cristóbal | Calle 6 con carrera 10, edif. Banco Caribe, planta alta, parroquia San Sebastián |
| Authenticating an option or a power of attorney | Notarías Públicas Primera a Quinta de San Cristóbal | See the list |
SAREN does not say which sectors each circuit serves: ask at the Registro which one corresponds to the property.
Notarías (notary offices) in the municipality:
Source: SAREN's office finder, October 2026.
Cédula catastral and solvencia
The alcaldía uses the term cédula catastral. Its requirements page (area División de Catastro, procedure Cédula Catastral) asks for:
The procedure for companies and estates (Cédula Catastral Jurídico) also asks for the RIF (tax ID) and, if it is an estate, the planilla sucesoral (inheritance tax return). The page does not say whether the procedure is online or how much the fee costs: Not published.
Solvencia: Not published. The site gives neither its requirements nor its fee. According to the newspaper La Nación (December 16, 2023), taxpayers can generate solvencia forms on SUMAT's page. Without the solvencia municipal the Registro does not record the sale (article 97 of the Ley de Registros y Notarías, the Registries and Notaries Law). General rules: solvencia municipal and cédula catastral.
The Impuesto sobre Inmuebles Urbanos (urban property tax)
The alcaldía publishes the Ordenanza de Impuesto sobre Inmuebles Urbanos (urban property tax ordinance) in Gaceta Municipal Extraordinaria No. 200 of November 3, 2021, with its partial amendment; it repeals the one in Gaceta Extraordinaria No. 086 of April 26, 2021.
This 2021 text may have been replaced: before calculating, ask SUMAT for the tax ordinance in force. According to La Nación, on November 13, 2023, 17 revenue ordinances adapted to the LOCAPTEM (the national law harmonizing state and municipal taxes) were promulgated, and the president of the Concejo (city council) said that all those that generate taxes were adapted; the published list includes cadastre and solvencias, but does not name the one for the Impuesto sobre Inmuebles Urbanos. Those texts are not on the site.
What the 2021 text says (article 18, second paragraph) for homes occupied by their owner, on the value set by Catastro (it does not say whether the rate is annual; the tax is assessed by quarters, article 15):
| Value bracket | Rate |
|---|---|
| Up to 20 petros | 5 per 10,000 (0.05%) |
| Portion between 20 and 40 petros | 6 per 10,000 (0.06%) |
| Portion between 40 and 50 petros | 7 per 10,000 (0.07%) |
| Portion of 50 petros and above | 8 per 10,000 (0.08%) |
- Other uses: single-family homes not occupied by their owner, multifamily buildings and commercial premises pay the same scale increased by 2 per 10,000. The text does not clarify which of the two scales applies to an apartment lived in by its owner.
The planta de valores is not on the site and we did not find which petro value SUMAT applies today: ask.
If the building stands on an ejido (municipal land)
If the title document shows that the house stands on an ejido leased by the alcaldía, the Ordenanza sobre Terrenos Municipales (municipal land ordinance; Gaceta Municipal Extraordinaria No. 083, April 26, 2021) applies:
This ordinance may also have changed: La Nación's 2023 list includes an Ordenanza de Venta de Terreno del Municipio (ordinance on the sale of municipal land) that is not on the site. To buy the land from the municipality: ejido land. In a sale on an ejido, a lawyer is advisable.