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V2436-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Base imposable determined as the highest of declared, agreed or market value where no reference value exists

A private individual asks how to determine the taxable base of a property when no reference value exists in the Cadastre. The DGT responds that the highest of the declared value, the agreed price or the market value should be applied.

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2025-12-11PublishedPublished 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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