The contradictory expert appraisal is a right that the taxpayer can exercise when it does not agree with the value verified by the Administration of the goods and rights that are transmitted. The request or reservation to promote the contradictory expert appraisal will determine the suspension of the revenue of the tributary debt without need to contribute some guarantee, exclusively when values cross-check has existed on the part of the Administration.
– When to present a contradictory expert appraisal
The interested parties will be able to request the contradictory expert appraisal in two moments:
As soon as there was notified the provisional liquidation derived from the cross-check of values.
If they have chosen to interpose a resource of restoration or economic-administrative claim and there has been reserved the right to promote later the contradictory expert appraisal.
3.- Application for contradictory expert appraisal
The contradictory expert appraisal will be able to begin as soon as the provisional liquidation was notified, by means of request directed to the Administration.
– Procedure of the contradictory expert appraisal
Presented the request to promote the contradictory expert appraisal, the Administration will need the interested party so that an expert names and contributes the evaluation for the last one realized. This expert will have to have title adapted to the nature of the good object of the evaluation and the payment of its fees will run in charge of the interested party. If the interested party does not name its expert within a period of 15 days, or not contributed the evaluation, it will be understood that he accepts the evaluation of the Administration and it will finish the records of contradictory expert appraisal.
– After presenting the contradictory expert appraisal
– if the difference between the value determined by the expert of the Administration and the appraisal practised by the expert designated by the interested party, considered in absolute values, it is equal or lower than 120.000 euros and than 10 for 100 of the above mentioned appraisal, the last one will serve as base for the liquidation.
– If the difference is top a third expert will have to be designated. With character before to the performance of the third expert, both the Administration and the interested party will have to record deposit for the amount of the fees. The expenses of the third expert will be satisfied by the taxpayer if the appraisal is top in 20 for 100 of the declared value. If it is low the fees of the third expert will run in charge of the Administration. In these cases it will be the appraisal of the third expert the one that determines the value of the goods.
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