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V2430-22 ·23 November 2022 ·consulta-vinculante Medium impact
Tax

Municipalities may use direct or indirect estimation methods to verify actual construction costs

A real estate developer has enquired about the methods a local council may employ to verify the values stated in a construction company's invoices. The Directorate-General for Taxes (DGT) has responded that, should the council doubt the actual and effective cost of the works, it may apply the direct or indirect estimation methods provided for in the General Tax Law.

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2022-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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