Introduction: Physical inactivity is a major risk factor for Cardiovascular Diseases. Research on environmental determinants of Physical Activity aims at designing population-wide interventions and related policy. Our objective was to validate the virtual assessment of the walking and cycling functions of the streets of a European City as Madrid using field-visits as the gold standard. Methods: Our research area was the city of Madrid. 12 census sections (~16000 pop.) were selected for this study using the Median Neighborhood Index (MNI). The MNI selects clusters of contiguous census sections within a city which are less extreme in terms of education level and age of the residents, segregation and urban form. These 12 census sections are composed of 169 segments, defined as street segments between two intersections. In order to measure the walking and bicycling characteristics of the 169 segments, we used an adapted version of the Systematic Pedestrian and Cycling Environment Scan (SPACES) audit tool. The SPACES tool collects information of every segment measuring four factors of the streets: function, safety, aesthetics and destinations. Each factor is divided into several elements. The SPACES audit tool was developed by Australian researchers and then adapted and validated for using in different countries allowing for international urban comparisons. In this study, the SPACES audit was conducted twice: first, directly on field by walking along the 169 street segments, and second, online by using the Google Street View software to assess those same segments. For the statistical analyses, we used a two-way mixed model intra class correlation coefficients (ICC). The ICC ranges from 0 to 1, with 1 indicating perfect agreement. We compared the scores in each of the elements and factors obtained from the field visit and from the online assessment. Results: Time spent to complete on-field auditing was 3.2 minutes/segment and 3.9 minutes/segments for online auditing. Items and elements collected were suitable for a European city like Madrid, where the SPACES audit tool had not been tested before. For walking, the total score has a mean of 4.27 (ranges from 0-6.96); and 3.50 (ranges from 0-5.97) for cycling. For the majority of the elements and factors, agreement was substantial or almost perfect. Among factors, aesthetics has the highest agreement for walking (ICC=0.80), followed by destination (ICC=0.68), function (ICC=0.67) and safety (ICC=0.65). Results for cycling were analogous (ICC=0.76, 0.68, 0.52 and 0.67 respectively). Conclusions: The SPACES audit tool showed to be a valid tool for measuring the walking and bicycling characteristics of the streets of a European city like Madrid. Virtual audit using online omnidirectional image for physical activity environment showed to be a good alternative to measure the walking and cycling environment.