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V2716-20 4 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · base imponible

ITP may be settled at a value different from the Autonomous Community's if it matches the real value

A taxpayer inquired whether they could declare a value different from that set by the Autonomous Community of Castilla-La Mancha for a property occupied illegally. The DGT ruled that the tax base is the real value (normal market value) and that the regional valuation only binds that specific administration.

The question raised

Whether the acquisition of an occupied property also requires settlement based on the value indicated by the board.

The DGT's ruling

The tax base for Transfer Tax (ITP) is the real value of the property, a concept assimilated to the normal market value and which does not necessarily have to coincide with the purchase and sale price. The valuation by the Autonomous Community is only binding for that entity, allowing the taxpayer to declare a different value provided it is the real value. The fact that the property is illegally occupied does not change the concept of the tax base, although it could affect its factual quantification.

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