The estimation by reference to cadastral values multiplied by indices or coefficients in the scope of scope of two Spanish taxes: The Capital Transfers and Documented Legal Acts Tax and the Inheritance and Donation Tax

Authors

  • Irene Rovira Ferrer

DOI:

https://doi.org/10.48297/rtt.v2i129.14

Keywords:

The Spanish Capital Transfers and Documented Legal Acts Tax, The Spanish Inheritance and Donation Tax, Real value, verification of values by reference to cadastral values multiplied by indices or coefficients

Abstract

The main goal of this work is the analysis of the method for checking real values by reference to cadastral values multiplied by indices or coefficients in the scope of two Spanish taxes: The Capital Transfers and Documented Legal Acts Tax and the Inheritance and Donation Tax. To that end, after detecting the inherent problems of this method, the current position of the Supreme Court in relation to its insufficiency as a method for checking real values will be studied. And finally, we will analyze its current use and the possible consequences that result from it.

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Author Biography

  • Irene Rovira Ferrer

    Profesora Agregada de Derecho Financiero y Tributario Universitat Oberta de Catalunya (España)

     

    Cómo referenciar:

    Versión impresa:
    Rovira Ferrer, I. (2020). La estimación por referencia a valores catastrales multiplicados por índices o coeficientes en el ámbito del ITPAJD y el ISD. Revista Técnica Tributaria (129),15 -41.

    Versión electrónica:
    Rovira Ferrer, I. (2020). La estimación por referencia a valores catastrales multiplicados por índices o coeficientes en el ámbito del ITPAJD y el ISD. Revista Técnica Tributaria (129),15 -41. https://doi.org/10.48297/rtt.v2i129.14

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Published

31/03/2020

Issue

Vol. 2 No. 129 (2020): Revista Técnica Tributaria - Nº 129

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Rovira Ferrer, I. (2020). The estimation by reference to cadastral values multiplied by indices or coefficients in the scope of scope of two Spanish taxes: The Capital Transfers and Documented Legal Acts Tax and the Inheritance and Donation Tax. Technical Tax Journal, 2(129). https://doi.org/10.48297/rtt.v2i129.14