The Supreme Court has taken the colors to the tax administration to topple one of the most common practices: the check values in order to try to demand that taxpayers pay for higher taxes.
In the exercise of their functions of control and review, on numerous occasions Hacienda has modified upward the value assigned by the taxpayer to a real estate transaction, for example the sale of a property.
To do this, the Administration has its own experts who are responsible for a reassessment and, According to the Supreme Court, se está realizando bajo unos unorthodox criteria and unrealistic.
In a sentence, con fecha del pasado 18 of January y bajo el number of resource 3379/2014, de la que se hace eco el despacho Ático Jurídico-Salcedo Abogados, the High Court has dealt a severe blow to the method of expert opinion that uses the tax administration referred to in article 57.1. e of the General tax law 58/2003, que se basa en tasar los inmuebles based only on market prices or in the cadastral values.
East ‘ modus operandi’ ni siquiera lleva aparejada una visita física del perito al inmueble, so I had in account aspects as important as the conservation status or qualities of construction.
"Always be criticised the lack of motivation of such checks of values and the fact that increased taxpayer the value declared on the basis of market studies did not have access to which and in which reference was made to tables, statistics and reports also unknown for him", sostiene el despacho Salcedo Abogados.
And think the Supreme of all this? In its judgment it condemns the practice and prepares the way so that dictated liquidations override using this method of valuation. In particular, el Alto Tribunal cree que This expert assessment is, In fact, a symbiosis of different methods y que, Therefore, It does not meet the criteria necessary to be a singular assessment, generic and objective.
According to the Supreme, When the Administration do one blending value demetodos, they must only be used to support pricing, but not to apply them automatically and expect to get the real value que, lest we forget, It is the base of the property transfer tax, the tax stamp and the inheritance and gift tax.
For this reason, ensures the firm, "when several methods are used under the umbrella of the opinion of experts it is necessary to conduct an individualized assessment, It is the opposite to the application of the rateable value or the average market price. So, the Administration must reason applying these average market prices, or of the cadastral value, that in the majority of cases will require you a personal inspection of the property to buy".
In fact, the Supreme means that checking for values and practiced liquidation shall be deemed unmotivated, y por tanto will void, If you do not provide the taxpayer studies or opinions that have been taken into account in the assessment, While the visit of the expert to the building is essential.
In short, insists Salcedo lawyers, This ruling is a blow to the opinion of experts method, as he understands it, and practice management. "And is that it is not acceptable mislead taxpayers telling has been an expert report when the expert has even inspected the good that values", but in reality the only thing that has made has been slight corrections to generic values such as those obtained from the cadastre or market prices statistics", concludes.
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http://www.idealista.com/news/finanzas-personales/fiscalidad/2016/03/29/741553-el-supremo-deja-en-evidencia-a-hacienda-las-valoraciones-inmobiliarias-de