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A taxpayer inquired whether the acquisition price or the Cadastral reference value should be used to calculate ITPAJD tax following a judicial auction. The DGT ruled that the reference value prevails, unless the auction price is higher.
Cuestión planteada Si a la hora de tributar por el Impuesto de Transmisiones Patrimoniales se debe tomar como referencia y base imponible el valor del precio de adquisición o adjudicación o el valor de referencia del Catastro.
En transmisiones de inmuebles por subasta, la base imponible es el valor de referencia del Catastro a la fecha de devengo. Si el valor declarado o el precio de la subasta son superiores al valor de referencia, se tomará la mayor de esas magnitudes. Solo si no existe o no se puede certificar el valor de referencia, se aplicará el valor de adquisición por ser considerado valor de mercado según el RITPAJD.
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