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A query was raised regarding whether the limit for a contradictory expert valuation should be applied by comparing 100% of a property's value or only the percentage belonging to the deceased. The DGT ruled that the comparison must be carried out solely on the value of the assets and rights transferred included in the declaration.
Cuestión planteada Si a la hora de determinar si la diferencia entre la valoración efectuada por el perito de la Administración y la del perito designado por el obligado tributario es igual o inferior a 120.000 euros y al 10% de dicha tasación, debería valorarse únicamente el 50% que forma parte del caudal relicto y no el 100%. Es decir, si en caso de presentarse una tasación pericial contradictoria por valor de 811.000 euros por ese 50%, deberá la Administración asumir el valor dado en la referida tasación pericial.
La comparación entre el valor determinado por el perito de la Administración y la tasación del perito del obligado tributario debe referirse necesariamente al valor de los bienes y derechos transmitidos e incluidos en la declaración del impuesto. En el caso de que solo un porcentaje del bien forme parte del caudal relicto, la valoración y la comparación deben limitarse a dicho porcentaje.
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