Doctrine by topic · DGT Observatory

Contradictory Expert Appraisal: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2014–2022

Current position

The tax base in onerous transfers is the real value of the asset, a concept similar to the normal market value, which does not necessarily coincide with the agreed price. The Administration has discretion to choose methods for verifying values, although the valuation by the Autonomous Community is only binding for said entity. In a contradictory expert appraisal, the comparison must be strictly limited to the assets and rights included in the tax return.

The DGT's position remains constant in defining the tax base as the real or market value. Throughout the rulings, procedural aspects such as the scope of application of the expert comparison and the deadlines for the contradictory appraisal have been specified. No change in criterion is observed, but rather an application of rules in different scenarios.

Turning points

  1. V4197-16

    Establishes the threshold for the prevalence of the taxpayer's appraisal if the difference is equal to or less than 120,000 euros and 10 percent of said appraisal.

  2. V0011-17

    Specifies that the period for the contradictory expert appraisal is counted from the notification of the resolution of the economic-administrative claim.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0241-22 11 Feb 2022

Transfer of a pharmacy is subject to Documented Legal Acts tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
actos jurídicos documentadosbase imponibleregistro de bienes mueblescomprobación de valorestasación pericial contradictoria TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 30
Affects CompanyExpat · Non-residentIndividual
V4197-16 3 Oct 2016

Taxpayer's expert valuation prevails if no third expert is appointed

SG de Tributos
tasación pericial contradictoriaperito tercerocomprobación de valorliquidaciónobligado tributario LGT — Ley 58/2003 General Tributaria art. 135.2LGT — Ley 58/2003 General Tributaria art. 135.3
Affects CompanyExpat · Non-residentIndividual
V3484-16 21 Jul 2016

Limits on contradictory expert valuation apply to the value of declared assets

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
tasación pericial contradictoriacomprobación de valorescaudal relictoperito terceroliquidación LGT — Ley 58/2003 General Tributaria art. 135.2LGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V1724-14 3 Jul 2014

Expert reports are admissible evidence in tax proceedings

SG de Tributos
dictamen pericialmedios de pruebasana críticacomprobación de valorestasación pericial contradictoria LGT — Ley 58/2003 General Tributaria art. 105.1LGT — Ley 58/2003 General Tributaria art. 106.1
Affects CompanyExpat · Non-residentIndividual

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