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The consultant asks whether the municipality can substitute the purchase price with the Catastrophic reference value for capital gains tax. The DGT responds that the IIVTNU regulation does not consider this value as the basis, although the Administration may use it for value verification.
Cuestión planteada Se plantea si se puede utilizar el valor de referencia del Catastro Inmobiliario como valor de transmisión del inmueble, sustituyendo al precio pactado en la compraventa, y en su caso, si la Administración competente tiene que incoar un procedimiento de comprobación de valores para determinar el valor de la transmisión.
Para la aplicación de la no sujeción o la determinación de la base imponible en el IIVTNU, el valor de transmisión es el que conste en el título o el comprobado por la Administración, sin mención al valor de referencia catastral. No obstante, la Administración local puede utilizar el valor de referencia del Catastro como medio de comprobación de valores según la LGT. En tal caso, el ayuntamiento deberá justificar y motivar la utilización de dicho valor en el procedimiento de comprobación incoado.
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