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The inquirer asks whether Inheritance and Gift Tax (ISD) can be rectified following a reduction in the cadastral value of an inherited property, and if overpaid Property Tax (IBI) can be recovered. The DGT rules that ISD is based on market value rather than cadastral value, but that a retroactive reduction in cadastral value does allow for an IBI refund.
Cuestión planteada Primera: Si la consultante puede solicitar una rectificación de la liquidación del Impuesto sobre Sucesiones y Donaciones como consecuencia de la minoración del valor catastral.
En el ISD, los bienes deben declararse por su valor real, concepto que no se asimila al valor catastral. Por tanto, una minoración del valor catastral no es título suficiente para rectificar la autoliquidación del ISD. No obstante, si la modificación del valor catastral tiene efectos retroactivos, procede la devolución del exceso de cuota del IBI y el abono de los intereses de demora.
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