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V0389-25 20 March 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · base imponible

Catastro reference value takes precedence over market value for inheritance tax base

An heir asks whether they can adjust the valuation of a property to reflect its actual market value, which is higher than the declared value. The DGT responds that the Catastro reference value must be used as the taxable base.

The question raised

Question posed: Whether it is possible to rectify the valuation of the inherited real estate property to align it with the economic reality.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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