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The inquirer asks whether they can settle the Transfer Tax (ITP) based on a value certified by the Administration that is lower than the actual purchase price. The DGT responds that, although the Administration may be unable to verify that certified value, the tax base shall always be the highest of three values: the declared value, the value determined through verification, or the agreed price.
Cuestión planteada Si sería correcto autoliquidar el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados por ese valor real y sin que posteriormente pueda ser comprobado por la Administración.
La base imponible es el valor real del bien transmitido. Si el valor declarado o el resultante de la comprobación es inferior al precio o contraprestación pactada, se tomará esta última como base imponible. Por tanto, si el precio en escritura es de 475.000 euros, prevalece sobre el valor certificado de 210.000 euros.
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