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V3011-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Real value may be freely declared, but the Administration may conduct a value verification

The applicants sought to know whether they could declare the purchase price of a property or its appraisal as the tax base, following a higher valuation report. The DGT ruled that the real value may be freely declared, although the Administration retains the power to verify it.

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2019-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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