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The applicants sought to know whether they could declare the purchase price of a property or its appraisal as the tax base, following a higher valuation report. The DGT ruled that the real value may be freely declared, although the Administration retains the power to verify it.
Cuestión planteada Si puede declararse como base imponible a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados 86.000 euros, el valor real por el que se compra y escritura la venta. Y, en caso negativo, si podría declarase como base el valor de tasación.
La base imponible es el valor real del bien transmitido. Los interesados pueden consignar en su declaración el valor real que libremente atribuyan a los bienes, sin obligación de ajustarse a los valores publicados por la Administración. No obstante, la Administración puede realizar una comprobación de valores y, si el resultado es superior al declarado, se tomará ese valor como base imponible. Ante una valoración administrativa superior, el interesado puede solicitar una tasación pericial contradictoria.
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