Procedure

Contradictory expert valuation of the inspection.

General Data

Name

Contradictory expert valuation of the inspection.

Type of procedure

Taxpayer

Subject

Taxes

Object

Obtaining a corrective appraisal by means of verification of values pursuant to article 57 General Tax Act

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT offices

  • Post Office

  • Other places authorised under article 16 of Law 39/2015

Documents

Application for contradictory expert valuation of the inspection.

Procedure/service stages

  • Initiation: Application for contradictory expert valuation of the inspection.

  • Procedure: Sending the list of assets and rights to the Administration's expert for it to issue an appraisal, if the verification of values has not been carried out with an expert's opinion. The taxpayer will be notified of the valuation by the Administration's expert and will be given ten days to name an expert. The expert of the interested party is given the list of assets and rights and a period one month to draw up a valuation. A third party expert is designated. Once the appointment of the experts has been accepted, the list of assets and rights and the valuation sheets from the two aforementioned experts are presented so that one valuation can be confirmed or a new one can be carried out.

  • Completion:
    - With the presentation of the valuation by the third party expert.
    - Due to taxpayer's withdrawal indicated by not naming the expert or not presenting the corresponding valuation within one 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 carried out by the taxpayer's expert, in absolute values, is equal or less than €120,000 and than 10% of the valuation carried out by the expert of the taxpayer.
    - Due to non-payment of fees by the Administration or by the taxpayer.
    - Due to expiry, if the procedure is suspended as a result of causes that can be attributed to the taxpayer.

  • Enforcement: The Administration issues a settlement based on the valuation of each case, which will be notified within one month.

Resolution deadline

6 months

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)