Procedure

Expert valuation contradicting Tax Management

General Data

Name

Expert valuation contradicting Tax Management

Type of procedure

Taxpayer

Subject

Taxes

Object

Obtaining a valuation rectifying the means for verifying values included in Article 57 of the General Tax Act

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015

Documents

Application for contradictory expert appraisal.

Procedure/service stages

  • 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.

  • End:
    - 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 the fact that naming a third party expert is not necessary because the difference between the value determined by the Administration's expert and the valuation of the party liable for the tax payment, in absolute values, is equal to or less than 120,000 Euros and 10 percent of the valuation carried out by the expert of party liable for the tax payment.
    - Due to non-payment of fees by the Administration or by the party liable for the tax payment.
    - Due to expiry, if the procedure is suspended as a result of causes 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.

Resolution deadline

None

Resolution body

Not applicable

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 135. (BOE 18-diciembre-2003)

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)