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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

Cuestión planteada Si es posible rectificar la valoración del inmueble heredado para adecuarlo a la realidad económica.

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