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V0388-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Reference catastral value must be declared if higher than inherited value

A taxpayer asks whether the market value of an inherited property can be adjusted. The DGT responds that a supplementary self-assessment must be filed using the catastral reference value, as the declared value was lower.

In 6 key points

Lifecycle

2025-03-20PublishedPublished 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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