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The draft law on prevention and fight against tax fraud against the rights and guarantees of taxpayers5th July 2021
INMOBILIARIA, NEXUS GROUP Article Written by Mr. Carlos Del Pino Luque, Tax Lawyer
Already in the Senate for voting, the entry into force of this Bill is getting closer and closer, through which reforms will be introduced in response to certain jurisprudence of the Supreme Court that safeguarded the rights and guarantees of taxpayers.
Project that will see the light imminently, will finally lead to the consummation of an instrument that will undermine the rights and guarantees of taxpayers whose protection in recent times, although not everything that would be desirable, is being paid for by the Supreme Court.
The reference value of the real estate regulated in the Consolidated Text of the Cadastre Law that dictatorially, will become the taxable base of the real estate in the Tax on Patrimonial Transmissions and Documented Legal Acts, Tax on Inheritance and Donations and, indirectly, in the Wealth Tax.
According to the legislator himself, he recognizes that the substitution of the real value for the reference value of the Land Registry is based on the need to correct the existing litigation, the maximum exponent of which can be found, firstly, in the Supreme Court Sentences 2186/2018 and 842 / 2018, in which it was concluded that the method consisting of the estimation by reference to cadastral values, multiplied by indices or coefficients (article 57.1 b) of the LGT: