Valuation for administrative and tax processes

It consists of the preparation of valuation reports, both as of current and previous dates, for their presentation in a lawsuit whose object may be: purchase and sale of real estate, development, construction, distribution of assets, etc. The most common purpose of these reports is to determine market value.

Valoración para procesos administrativos y tributarios

Contradictory expert appraisal

The Tax Agency may initiate a value verification proceeding, with its corresponding settlement proposal, in those cases of property transfers, inheritances and donations in which the taxpayer has established a taxable base for the payment of taxes lower than the scales managed by the Administration.

In these cases, the taxpayer has the right to ask the Administration to correct the value by presenting a contradictory expert appraisal.

At Valum, we develop this type of reports that determine the market value that the property had on the date of the transfer and that allows justifying the amount that should be considered as taxable base for tax liquidation purposes.

Capital gains

Valum also prepares value reports that allow to refute the taxable base established by the Administration. As noted in multiple rulings of the courts of justice, including the May 11, 2017 ruling of the Constitutional Court, the Increased Value of Urban Land (IIVTNU or also known as Plusvalía Municipal) cannot be applied in cases where the value of the land registered a decrease in value during the tenure of the property.

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