63. Judgment of the Supreme Court for annulment of assessments using expert valuation of the Tributarian Administration.

The Tax Administration opens procedures to verify property values, does not motivate these checks and can not access the pricing of their experts; all which modifies the assigned value upward. Of course, their experts do not face the property; So, how can they know the status of the property … A judgment of 01/18/2016, number […]

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55. Regulation of the provision of information by notaries. Cadastre. Property registration.

Resolution of October 26, 2015, of the Directorate General of the Cadastre, which regulates the technical requirements to comply with the obligations to provide information by notaries established in the consolidated text of the Real Estate Cadastre Law. Resolution of October 29, 2015, of the Undersecretariat, which publishes the Joint Resolution of the General Directorate […]

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54. Separaciones matrimoniales y Agencia Tributaria.

The issue is the requirement of residence for three years when the living place is acquired at 100% in different periods of time. If one of the spouses has 50% remaining in the separation, who had previously acquired his other 50% and reinvested to apply the exemption, the Tax Agency will establish two points in […]

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