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V4197-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Taxpayer's expert valuation prevails if no third expert is appointed

A query was raised regarding the application of Article 135.2 of the General Tax Law in contradictory expert valuation proceedings. The Directorate General of Taxes clarifies when the valuation provided by the taxpayer's expert takes precedence.

In 5 key points

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2016-10-03PublishedPublished 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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