EDITING |
This ruling can be used to annul all those value checks in which the expert has not visited the property, without justifying the reasons for such absence of visit.
Regardless of the valuation method used. In any case, an expert must always visit the property to make a particular recognition of the property (such as the condition of the house, its qualities, age...) to avoid that the valuation made by the regional treasury is based on tables established by the Cadastre. The law presented by the Minister of Finance, María Jesús Montero, still in processing, consolidates the high appraisals made by the regional treasuries.
The text formalizes, against this criterion of the Supreme Court, that the Cadastre establishes the value of properties which serves as the taxable base when calculating the settlement of taxes such as: Property Transfer Taxes (I.T.P) or Inheritance Tax.
