The National Court, in its ruling of January 11, 2024, addresses a case where the appellant argues that the market value of a property is the one established at the time of sale to third parties, without the need to revert the proceedings to the Cadastre for a new valuation. This assertion is based on… Continue reading The National Court: Differences between Market Value and Implications on Cadastre Value in the January 11, 2024 Sentence
Tag: cadastral value
Tax advisor: The use of modules based on the cadastral value does not allow an accurate determination of the real value of the property due to its generality and lack of specific relationship
The jurisprudence of the Supreme Court establishes that, in order to challenge the economic valuation made by the taxpayer in his tax return, the Administration must substantiate and explain the reasons that justify its discrepancy with respect to the declared value, which the law presumes to be true when referring to the price of the… Continue reading Tax advisor: The use of modules based on the cadastral value does not allow an accurate determination of the real value of the property due to its generality and lack of specific relationship
