Currently it is possible to consult the website of the Ministry of Finance of each Autonomous Community the value of a house for the purposes of payment of ITP (Transfer Tax Patrimonial) or ISD (Inheritance and Donations Tax). On the other hand, this tool is not considered valid by all Autonomies and may require a ...

Is it reliable to consult the online valuation of a house for the purposes of ITP and ISD?

Currently it is possible to consult the website of the Ministry of Finance of each Autonomous Community the value of a house for the purposes of the payment of the ITP (Tax of Patrimonial Transmissions) or the ISD (Tax of Inheritances and Donations). On the other hand, this tool is not considered valid by all Autonomies and may require an extra tax if they conclude that the value of the property is higher.

It is true that through this tool the taxpayer can acquire this information, but it is not related to the previous valuation that can be requested according to article 90 of the General Tax Law (LGT). This valuation can be requested online with a user certificate or in person. In this way, the user is identified and the Administration must maintain the value that has been reported for a period of three months.

However, if the information is obtained through the website of the Ministry of Finance without a user certificate , some Administrations consider such data non-binding and the taxpayer could receive an extra check of values ​​with different results.

What does the law say about this?

There are two Superior Courts of Justice that have pronounced and maintain different criteria:

E l TSJ of Catalonia no grants validity to the values ​​obtained through the online tool . It considers that this method of consultation is directed to the Offices of Managers of Catalonia and it is possible that the Autonomous Administration carries out a securities check and concludes that the value of the home is higher than that which is consulted online.

E l T S J from Galicia agree the valuation online of property s and considers that there should not be two procedures to obtain the information (with and without identification). If the taxpayer correctly enters the necessary data to identify the property to obtain the valuation, it should be binding whether the procedure is certified or not.

Results of sales interviews

1 The results of the real estate sales interviews The results of a personal sales interview depend on the type of interview in which we are. Only in the final, its purpose is closure. In the rest, at the end, the commercial must move effectively towards the final success of the closing of the ......

Andalusia approves a new Regulation...

The Junta de Andalucía and the Andalusian Consumer Council, with the participation of the Directorate General of Consumer Affairs, presented last January the ANDALUSIAN CODE OF REAL ESTATE QUALITY (CACI). This Andalusian Code arises from the need to protect the lawful interests and safety of consumers and users of real estate services ......

Investment in housing will end 2017...

According to the Bank of Spain, in its last quarterly report on the economy of the country, housing investment will close 2017 above 4.5% GDP, an index similar to the average of the countries of the Spanish environment "and that is very far of 12% registered in 2007 ". On the other hand, the entity states that ......

Approved in Andalusia the Consolida...

The past June 19 was approved and published in the BOJA 123 of the 27th, Legislative Decree 1/2018 by which the Revised Text of the provisions dictated by the Autonomous Community of Andalusia in the matter of assigned taxes is approved. The purpose of this Law is to establish standards in matters of ......