Skip to content
Back to index
V0689-22 30 March 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · base imponible

The tax base for Transfer Tax (ITP) is the reference value, unless the agreed price or declared value is higher

The inquirer asks whether they should use the tax value from the Junta de Andalucía or the maximum authorised sale price as the tax base for Transfer Tax (ITP). The Tax Agency responds that the base is the Cadastral reference value, unless the sale price or the declared value is higher.

The question raised

Whether the taxable base for Transfer Tax must be the minimum tax value assigned to the property by the Junta de Andalucía or the maximum sale price authorized by the Dirección General de la Agencia de la Vivienda y Rehabilitación de Andalucía.

Book your free first meeting