La comprobación de valores con aplicación del medio establecido en el artículo 57.1 g) de la Ley General Tributaria (LGT) conforme al valor asignado para la tasación de las fincas hipotecadas en cumplimiento de lo previsto en la legislación hipotecaria: S

Abstract

The means of verification consisting of applying the valuation assigned for the appraisal of mortgaged properties, in compliance with the provisions of mortgage legislation, is suitable and appropriate, considering the characteristics of the asset, to verify the real value of the transferred property. The Administration is not required to bear any additional burden concerning other methods of value verification, nor is it obliged to justify in advance that the valuation assigned for the appraisal of mortgaged properties corresponds to the value adjusted to the taxable base of the tax, or to establish the existence of any fraudulent element that must be rectified.