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A query was made regarding which amount should be used as the tax base for ITP and AJD when the auction price exceeds the expert appraisal. The DGT ruled that the tax base is the acquisition value, which corresponds to the price paid at the auction.
Cuestión planteada Primera. Determinar la base imponible para la liquidación del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados teniendo en cuenta ambos importes y considerando que la valoración del perito tasador se ajusta al valor de mercado.
En transmisiones mediante subasta pública, notarial, judicial o administrativa, la base imponible será el valor de adquisición. Este valor está constituido por el precio pagado en la subasta que figura en la aprobación del remate, independientemente del valor fijado por el perito tasador. En este importe se integrarán las cargas anteriores que queden a cargo del adquirente. El plazo para presentar la declaración-liquidación es de treinta días hábiles desde que la resolución judicial que aprueba el remate sea firme.
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