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MEDIUM
FISCAL

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

V0502-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0502-25
Published
27 Mar 2025

Summary

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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