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V1777-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

Contradictory expert valuation must be limited to the percentage of assets forming part of the estate

A query was raised regarding whether the limit for a contradictory expert valuation should be applied by comparing 100% of a property's value or only the percentage belonging to the deceased. The DGT ruled that the comparison must be carried out solely on the value of the assets and rights transferred included in the declaration.

In 5 key points

How it affects those involved

This ruling clarifies the scope of expert valuation challenges in inheritance tax assessments, ensuring that comparisons are restricted to the specific portion of assets subject to taxation rather than the total value of the property.

Lifecycle

2014-07-08PublishedPublished 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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