Expert valuation contradicting Inspection
General Details
Denomination
Expert valuation contradicting Inspection
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
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
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.
Enforcement: The administration issues an assessment based on the corresponding valuation in each case and notifies it within a period of one month.
Forms
Resolution deadline
6 months
Resolution body
Not applicable
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 58/2003, of December 17,
on Tax General. Article 135. (BOE December 18, 2003)
-
Royal Decree 1065/2007, of July 27,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 161 and 162. (BOE 5-September-2007)