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The applicant asks whether a 40% reduction in the cadastral value for the IIVTNU can be applied following a partial collective valuation. The DGT rules that such a reduction is only applicable in collective valuation procedures of a general nature.
Cuestión planteada Si puede acogerse a esta reducción del 40% en el valor catastral, si el valor de la vivienda ha sido revisado colectivamente en una revisión colectiva parcial, aunque no general.
La reducción de la base imponible del IIVTNU prevista en el artículo 107.3 del TRLRHL solo se aplica cuando los valores catastrales se modifican mediante un procedimiento de valoración colectiva de carácter general. Los procedimientos de carácter parcial, que afectan solo a zonas o fincas específicas, no dan derecho a esta reducción. No es posible aplicar la analogía para extender este beneficio fiscal a valoraciones parciales.
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