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The inquirer asks whether the acquisition value or the Cadastral reference value should be applied in a judicial housing auction. The DGT responds that, following the reform of Law 11/2021, the reference value prevails for real estate, unless the auction price is higher.
Cuestión planteada Si a la hora de tributar por el Impuesto de Transmisiones Patrimoniales se debe tomar como referencia y base imponible el valor del precio de adquisición o adjudicación o el valor de referencia que resulta superior en este supuesto.
En transmisiones de inmuebles mediante subasta, la base imponible será el valor de referencia del Catastro a la fecha de devengo. No obstante, si el valor de adquisición o el precio pactado son superiores al valor de referencia, se tomará la mayor de estas magnitudes. El artículo 39 del RITPAJD solo se aplica plenamente si no existe o no puede certificarse el valor de referencia, en cuyo caso el valor de adquisición se considera valor de mercado.
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