Contradictory expert appraisal by the Customs and Excise Department
Obtaining a valuation rectifying the means for verifying values included in Article 57 of the General Tax Act
Applicant: Citizen - Company
AEAT (Tax Agency) offices
Other places established in Article 16 of Law 39/2015
Application for contradictory expert appraisal.
Initial step. Application for contradictory expert appraisal.
Formalities. 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.
- 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 failure to deposit the fees by the Administration or the party liable for the tax payment.- Due to expiry, if the procedure is stopped for reasons 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.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing
Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 161 y 162. (BOE 5-septiembre-2007)