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V0232-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Costs and settlement base in contradictory expert appraisal based on valuation differences

A query was made regarding costs, interest, and the settlement base in contradictory expert appraisal proceedings. The DGT clarifies who bears the third expert's fees and how the settlement base is determined according to the differences between valuations.

In 6 key points

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2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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