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A query was raised regarding whether the price agreed upon between parties can be substantiated by an independent appraisal against the cadastral value. The DGT ruled that the transfer value is the actual amount of the disposal, provided it is not lower than the fair market value.
Question raised: Whether, for the calculation of capital gains or losses, it would be possible to prove through an independent appraisal that the price agreed upon between the parties corresponds to the market value, and whether the Administration could apply a higher value based on the cadastral value.
The transfer value is the actual amount for which the disposal is carried out, deducting the expenses and taxes paid by the transferor. The actual amount effectively paid shall be taken as the real amount, provided that it is not lower than the normal market value, in which case the latter shall prevail. The normal market value is the price that would correspond to a sale between independent parties at the time of the transfer.
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