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V1523-25 ·21 August 2025 ·consulta-vinculante Medium impact
Tax

Cannot amend declared value in ITP self-declaration if it is the highest amount

The consultant asks whether the content of an ITP self-declaration can be amended after purchasing a property. The DGT responds that, due to the absence of a cadastral reference value, the taxable base is the highest of the declared value, the agreed price, or the market value, with the declared value being the highest and thus not amendable.

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2025-08-21PublishedPublished 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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