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V0502-25 ·27 March 2025 ·consulta-vinculante Medium impact
Tax

Cannot declare a value higher than the Catastro reference value in the supplementary self-assessment

The consultant asks whether the value of an inherited property can be adjusted to its real market value. Hacienda responds that the Catastro reference value must be used if it is higher than the initially declared value.

In 6 key points

Lifecycle

2025-03-27PublishedPublished 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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