The visit of the expert, compulsory if Property wants to check the price that paid by your house
The High court finishes to declare compulsory the visit of the expert in the comprobaciones of values
In the comprobaciones that do the autonomic properties to know if the price of purchase of a house or that has inherited is on line with the assessments that handle and like this pay the corresponding taxes (ITP and Tax of Successions) and no less.
In an important sentence of the past 21 January, the Supreme has ratified the forcing of such visit, in spite of that for many years it comes demanding to the Administration that the expert visit the house and like this check the characteristics of the same: antiquity, been of conservation qualities or material employees. The aim of the comprobación of values is to collate that the price that has paid by the house or of the house inherited is on line with the figures that handles the public Administration for afterwards charge the ITP or the Tax of Successions.
From his sentence of the 29-3-2012, the High court comes demanding the visit of the expert to the real estate in the comprobaciones of values. This obligation has gone outlining by the jurisprudence, demanding so alone for the real estates in which it was necessary to value circumstances like the antiquity, the state of conservation, the qualities or materials of the same.
For example, the visit would not be compulsory in the case of the assessment of terrains without edificar, or of garages. By his part, the Upper Court of Justice (TSJ) of Castile-La Mancha, in sentence of 9-6-2020, has declared that any discrepancy in the surface of the real estate does necessary the visit of the expert of the Administration to the real estate object of comprobación.
But there are autonomous communities like Catalonia or Canaries where the alone expert went to the real estate if like this it requested it on purpose the taxpayer.
We remember that there are several methods of comprobación of values established in the General Law Tributaria and no only the method of the dictamen of experts. No all the autonomous communities employ the visit of the expert. Some resort to the valuation hipotecaria.
But the Supreme clears that, although they employ other methods of assessment, the visit of the expert is compulsory. It is more, it considers that the assessment of the Administration “is not useful neither necessary when the expert does not contribute a criterion founded in his experience or skill, but it limits to apply tables, comparisons or general data. That is to say, the Supreme critiques the practical usual official to value the real estates in base to tables and databases without examining in situ the real estate.
_All the anterior spends to the Supreme to confirm that the visit of the expert is “imperative general rule and inexcusable, whose exception ad casum, therefore, has to be rigorously justified”_
In fact, the Tall Court dares to give some guidelines of how has to be the assessment pericial:
In the first place, it has to reason case by case why result unnecessary the obliged personal visit to the house.
In case to use available values of similar real estates, have to identify exactly the samples obtained.
When the taxpayer have declared according to the values of reference approved by the own Administration, has to try the error of such values, and the reason of his correction. Or the desacierto of the taxpayer when using them, because they were not him applicable.
How it impacts the sentence of the Supreme to the buyer or heir of a house
We are in front of an important sentence that can use to annul all those comprobaciones of values in which the expert have not visited the real estate, without having justified the reasons of such absence of visit. And this independently of the method employed. In any case, always has to visit the house an expert to do a particular recognition of the real estate to avert that the assessment that do the autonomic property was based in tables.
News 12/02/21 published in idealist/news.
