BIR Official
2026
Active

Cortijos Condominium Latest Zonal Value

San Juan CityUnknown Developer
Department Order:DO 022-2023
Effective:May 25, 2023
Status:Current / Active
Classifications:3
BIR Official

Cortijos Condominium Zonal Value

San Juan City

Current Zonal Value
₱79,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱79,000
/sqm
DO 022-2023
Commercial Condo
₱107,000
/sqm
DO 022-2023
Parking Slot
₱55,000
/sqm
DO 022-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Cortijos Condominium
2

Cortijos Condominium | 3BR 125sqm Condo for Sale in San Juan City
For Sale

₱22,000,000

Cortijos Condominium | 3BR 125sqm Condo for Sale in San Juan City

City of San Juan

Bedrooms

3 BR

Bathrooms

3

Floor Area

125.00 sqm

Parking

1

Cortijos Condominium | 2BR 100sqm Condo for Sale in San Juan City
For Sale

₱11,500,000

Cortijos Condominium | 2BR 100sqm Condo for Sale in San Juan City

City of San Juan

Bedrooms

2 BR

Bathrooms

2

Floor Area

100.00 sqm

Parking

1

Zonal Value Breakdown — Cortijos Condominium

Official BIR assessment per square meter. Matched via: token_match (CORTIJOS G'HILLS)

RC

Residential Condo

DO 022-2023

₱79,000/sqm
CC

Commercial Condo

DO 022-2023

₱107,000/sqm
PS

Parking Slot

DO 022-2023

₱55,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Cortijos Condominium.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes