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A taxpayer inquired whether the purchase price of a property from an entity controlled by the Administration (Bankia) constitutes the real value for ITPAJD purposes. The DGT ruled that the real value forms the taxable base and that the Administration may verify it, as the agreed price does not always coincide with the market value.
Cuestión planteada Si el precio pactado por la consultante, teniendo en cuenta la falta de vinculación entre las partes y que la vendedora está controlada por una Administración Pública, tiene la consideración de valor real a efectos del artículo 10.1 del texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, y, por tanto, debería constituir la base imponible del impuesto, en su modalidad de transmisiones patrimoniales onerosas, una vez formalizada la operación de compraventa.
La base imponible en transmisiones onerosas es el valor real del bien, el cual debe ser declarado por el contribuyente y puede ser objeto de comprobación por la Administración. El precio pactado no coincide necesariamente con el valor real, incluso sin vinculación entre las partes, debido a que pueden influir motivos de política social o económica. Según la jurisprudencia, cuando existe mercado, el valor real coincide con el valor de mercado.
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