Col·legis i associació d'agents immobiliaris

The Supreme Court establishes doctrine on the method of verifying the real value of real estate for the purpose of calculating the Tax on Property Transfers

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The Chamber III, Contentious-Administrative, of the Supreme Court has established as a doctrine that the method of verifying the real value of real estate, for the purposes of calculating the Tax on Patrimonial Transmissions, which enables the General Tax Law, consisting of multiplying the cadastral value for a coefficient, it is neither suitable nor adequate, unless it is complemented by a direct verification by the Administration of the specific property subject to valuation.