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V0301-21 ·19 February 2021 ·consulta-vinculante Medium impact
Tax

No exception exists to prevent IBI increases following the correction of cadastral discrepancies

The inquirer asks whether an exception exists to prevent a reduction in cadastral value, resulting from the correction of discrepancies, from leading to an increase in the IBI tax liability due to the calculation of the new tax base. The DGT rules that Article 69.b) of the TRLRHL must be applied without exception in such cases.

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2021-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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