Diego Marín-Barnuevo Fabo, Juan Manuel Herrero de Egaña y Espinosa de los Monteros
El establecimiento de un nuevo concepto de <
The establishment of a new concept «reference value» (herelnafter «RV») in our Tax legislation entails relevant changes. On the one hand, lt modifies the rules of quantiflcation of the IGT (Inherftance and Glft Tax) and the TT frransfer Tax), and establlshes that the taxable base of the properties wfll be the RV determined by the Administration (and not the real value of the property); and, on the other hand, it sets severe-llmltatlons·to-tlíe- tlght to challenge that new RV, which may be incompatible wlth the requirements derlved from the principies of legal certafnty and economfc capaclty
© 2001-2024 Fundación Dialnet · Todos los derechos reservados