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The taxpayer inquired which tax base to apply if the acquisition value of a property is lower than the reference value due to its state of repair. The DGT ruled that the reference value constitutes the tax base, unless the agreed price or the declared value is higher.
Cuestión planteada La consultante va a adquirir unos inmuebles cuyo valor de adquisición es menor que su valor de referencia debido a las condiciones en que se encuentran.
En las transmisiones onerosas de inmuebles, la base imponible es el valor de referencia del Catastro, salvo que el precio, la contraprestación o el valor declarado sean superiores. El hecho de que el inmueble necesite reparaciones no modifica esta regla. Si el valor de referencia perjudica intereses legítimos, se puede impugnar la autoliquidación o solicitar la rectificación, pero esto no exime de la obligación de autoliquidar inicialmente por el valor de referencia.
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