The Government can look towards Castilla-La Mancha to take note of what could happen as of January 1, 2022, when the new property valuation system that will affect successions, heritage and heritage transmissions that pay the taxpayers.
The Manchega community has been a mechanism similarly for six years a mechanism similar to the one who has launched next year to calculate those tributes and at this time, several courts have failed against him.
Specifically, and according to the idealist portal, there are two sentences of the Superior Court of Justice of Castilla-La Mancha in this regard, one of May 27, 2020 and another of October 20 of that same year.
Both failures refer to the doctrine dictated on this matter by the Supreme Court, which does not criticize the method of verification used but the way it is applied. In this regard, it points out that the valuation method does not allow the taxpayer to know the origin of the new reference value or receive a face-to-face check of the value of the property involved, so it can not confirm that the applied reference value corresponds to its value real.
Among other conclusions, the jurisprudence of the Supreme Court establishes that "the act of determining the real value of the real estate proven by the administration - where, therefore, corrects or verifies the values declared by the interested party as a price or magnitude of the legal led legal business In term - it must be: a) singularized; b) motivated; and c) as a result of an examination of the property, usually by visiting the place ".
And at another point, it also summarizes that "the method of checking consisting of the estimate by reference to cadastral values, multiplied by indexes or coefficients is not suitable, by its generality and lack of relationship with the concrete good one is about, for The assessment of real estate in those taxes in which the tax base is legally determined by its real value, unless such a method is complemented with the realization of a strictly tested activity directly related to the singular property that is subjected to appraisal ".
This doctrine has also served as a basis for several resolutions of the Regional Economic-Administrative Court (TEAR) of Castilla La Mancha, dependent on the Ministry of Finance, in which it also criticizes the method in question.
The new references are established taking as item the average behavior of the prices of the sales of the real estate communicated by the public Fedatarios. "That is, they determine the average value in an area, which does not have to coincide with a neighborhood or a district," they point out from Hacienda.
However, here resides the core of the controversy, since according to the experts consulted by the world, the value attributed to some buildings could be far from its real value and that would force the owner a few amounts above what he I would be appropriate. Hacienda points out at this point that, as of January 1, the individualized data will be published. "That is, they will take into account the characteristics of each property, each floor," justify.
But tax advisors and lawyers doubt it and prevent that change will open a new focus of litigation between administration and taxpayers. So far, the parties established a value and administration, in case of disagreement, should prove it and demonstrate the difference. As of the entry into force of the norm, this situation will be turned around and will be the taxpayer who must prove that the reference value according to the cadastre does not conform to the value that the property really has.
To try to cover a part of this risk, the rule establishes that the reference values will not exceed the market values and to guarantee it, the ministry has established the minimum factor at 0.9, both for urban buildings and for the Rustic. But again, experts believe that it will not be enough to prevent it from overcoming it and that the citizen finishes taxing on an taxable basis that does not correspond to the real value of his property.
The change of the valuation system has generated controversy from the time of approval, especially since Hacienda took advantage of the new law of prevention measures and fight against fraud in it the reform.
But the containement continues as more details of its application are known. The Ministry published on Thursday at the Electronic Headquarters of the General Directorate of the Cadastre, the values maps that will serve as a basis for subsequent calculations; In these maps are assigned medium value modules to representative real estate products by areas of the territory, called 'homogeneous territorial valuation areas', which correspond to the average price prices.
In the case of urban real estate, the General Directorate of the Cadastre will calculate the reference value of a concrete property taking into account various criteria, such as differences in quality, seniority and state of conservation between this property and the real estate product representative to which The average value module refers. For this, the cadastral valuation regulations will be used transiently.
In the case of rustic properties without construction, the reference value will be calculated from the average value module, depending on its characteristics, and the corrective factors by location, agronomic and socioeconomic ones that are determined in the annual report of the real estate market correspondent
Date Of Update: 15 October 2021, 22:41
