La comprobación de valores de inmuebles: análisis de la STS 75/2023, de 23 de enero de 2023 (REC. 1381/2021)

The judgment of the Supreme Court of January 23, 2023 (appeal number 1381/2021) marks a significant milestone by consolidating existing case law in relation to the valuation verification procedure, in accordance with article 57.1 of Law 58/2003, General Tax Law. This ruling affirms that when the verification of values is carried out using any of the methods prescribed in the regulations, the Administration, in this case the regional one, is obligated to provide a clear and precise justification in the communication initiating the verification procedure in relation to the Property Transfer and Certified Legal Documents Tax. In this sense, the Administration must include in the communication the reasons justifying the conduct of the value verification, regardless of the manner in which the procedure was, as well as the method of verification used. It also specifies that the Administration must state the cause of the discrepancy between the value declared in the self-assessment and the actual value, providing evidence to support the existence of a mismatch between the two. On the other hand, the analysis extends to the potential impact of the Supreme Court's case law on the application of the reference value ​
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