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V1523-25 21 August 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · base imponible

Cannot amend declared value in ITP self-declaration if it is the highest amount

The consultant asks whether the content of an ITP self-declaration can be amended after purchasing a property. The DGT responds that, due to the absence of a cadastral reference value, the taxable base is the highest of the declared value, the agreed price, or the market value, with the declared value being the highest and thus not amendable.

The question raised

Question posed: Possibility of rectifying the content of the self-assessment once submitted.

The DGT's ruling

When a property lacks a cadastral reference value, the tax base shall be the highest of three magnitudes: the declared value, the agreed price, or the market value. If the value declared by the interested parties is the highest of these magnitudes, said value is not subject to rectification.

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