Skip to content
V4910-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

The Administration does not specify the appropriate means of proof to establish the tax value of real estate

A company has enquired whether the value of real estate should be determined through exchange deeds or expert appraisals. The DGT has responded that it cannot indicate the most appropriate means, as the substantiation of value is a matter of fact that must be proven by the interested party.

In 6 key points

Lifecycle

2016-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact