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V4915-16 ·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 enquired whether using exchange deeds or expert appraisals was a reasonable method to determine the tax value of its real estate. The DGT responded that it cannot specify the most appropriate means, as establishing value is a matter of fact that must be proven by the interested party.

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

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