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.

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