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What happens if the taxpayer decides not to claim
If the taxpayer is satisfied with the result and decides not to claim, the reference value of the Cadastre will become firm and must necessarily pay for it in the Property Transfer Tax or the Inheritance and Gift Tax, as the case may be.

However, we cannot forget that the new reference value also affects the Wealth Tax and that there is no specific way to challenge it. Therefore, they insist from Ático Jurídico, "if a taxpayer complies and does not resort to the reference value when acquiring the property, he could be forced to pay Wealth Tax for said value, in the future, the possibilities of challenge”.

This situation could be frequent in those autonomies where the Inheritance and Donations Tax is greatly discounted and the taxpayer does not want to resort because they would hardly get a saving in terms of taxation, but they must bear in mind that they may end up paying the fiscal invoice in the Tax on heritage year after year.