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MEDIUM
FISCAL

Catastro reference value takes precedence over market value for inheritance tax base

V0389-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0389-25
Published
20 Mar 2025

Summary

An heir asks whether they can adjust the valuation of a property to reflect its actual market value, which is higher than the declared value. The DGT responds that the Catastro reference value must be used as the taxable base.

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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