Expert valuation contradicting the Customs and Excise Department

Denomination

Expert valuation contradicting the Customs and Excise Department

Procedure type

Taxation

Subject

Taxes

Purpose

Obtaining a valuation rectifying the means for verifying values included in Article 57 of the General Tax Act

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application for contradictory expert appraisal.

Phases of the procedure/service

Start: application for contradictory expert appraisal.

Procedure: The list of goods and rights is sent to the expert designated by the Administration to issue a valuation if the verification of the values was not carried out with an expert opinion. The valuation of the expert designated by the Administration is notified to the party liable for the tax payment, which has ten days to appoint an expert. The expert of the party liable for the tax payment is given the list of goods and rights and is allowed one month to formulate the valuation report. A third-party expert is appointed. Once the appointment has been accepted, the expert is given the list of goods and rights and valuation reports of the two previous experts in order to confirm any of the valuations or perform a new one within a period of one month.

End: - Upon delivery of the valuation made by the third-party expert. - Due to the withdrawal of the party liable for the tax payment evidenced by the lack of appointment of an expert or by the failure to provide the valuation within a month, in both cases. - Due to not requiring the appointment of a third-party expert when the difference between the value determined by the expert designated by the Administration and the appraisal made by the expert of the party liable for the tax payment, in absolute terms, is equal to or less than €120,000 and 10% of the appraisal made by the expert appointed by the party liable for the tax payment. - Due to non-payment of fees by the Administration or by the party liable for the tax payment. - Due to expiry, if the procedure is suspended as a result of causes attributable to the party liable for the tax payment. For the execution, the administration issues an assessment based on the corresponding valuation in each case and notifies it within a period of one month.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

Not applicable

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing