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A query was made regarding the application of Article 135.2 of the General Tax Law (LGT) within the contradictory expert valuation procedure. The Directorate General of Taxes (DGT) clarifies that if the difference between values is less than 120,000 euros and does not exceed 10 per cent, the valuation provided by the taxpayer's expert shall be used.
Cuestión planteada Tasación pericial contradictoria. Se solicita se aclare si la redacción del artículo 135.2, relativa a la tasación:
Cuando la diferencia entre el valor del perito de la Administración y la tasación del perito del obligado tributario sea igual o inferior a 120.000 euros y al 10 por ciento de dicha tasación, esta última servirá de base para la liquidación. En este supuesto, no será necesaria la designación de un perito tercero y la Administración no podrá realizar una nueva comprobación de valor sobre los mismos bienes o derechos.
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