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V0232-17 31 January 2017 · SG de Tributos Criterion in force
OTRO · tasación pericial contradictoria

Costs and settlement base in contradictory expert appraisal based on valuation differences

A query was made regarding costs, interest, and the settlement base in contradictory expert appraisal proceedings. The DGT clarifies who bears the third expert's fees and how the settlement base is determined according to the differences between valuations.

The question raised

Cuestión planteada Tasación pericial contradictoria. Se plantean una serie de cuestiones sobre la tasación pericial contradictoria.

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