63. Judgment of the Supreme Court for annulment of assessments using expert valuation of the Tributarian Administration.

The Tax Administration opens procedures to verify property values, does not motivate these checks and can not access the pricing of their experts; all which modifies the assigned value upward.

A judgment of 01/18/2016, number 3379/2014 appeal, the Supreme Court gives a blow to the method of expert opinion using the Tax Administration contemplated in Article 57.1.e of the General Tax Law 58 / 2003, whose reasoning is that market values.

This ruling opens the way for the annulment of settlements issued with this method of valuation… “does not meet the criteria of being a singular, generic and objective assessment”. According to the Supreme Court, only when the Administration perform a mix of evaluative methods, these should be used to support the pricing, but not automatically apply and pretend to obtain the actual value not forget, is the taxable Transfer Tax , Tax and Stamp Duty Tax Inheritance and Gift.

Finally the Supreme Court understands that checking values ​​and performed settlement shall be deemed unmotivated, and therefore will be annulled, if the studies or opinions that have been taken into account in the valuation are not provided to the taxpayer, and the expert’s visit to the real estate is essential.