URBAN PLANNING AND ADMINISTRATIVE LAWYERS IN GRANADA

URBAN PLANNING AND ADMINISTRATIVE LAWYERS IN GRANADA

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ADMINISTRATIVE LAWYERS IN GRANADA

PROOF OF REAL ESTATE VALUES

Judgment of November 22, 2002 (case rec. no. 3754/1997):

If the City Council in whose municipality the work was carried out considers that its real and effective cost should be determined after completion, without prejudice to what is stated in the final certificate of the work if increases in the quantity or quantity appear in it. quality of the budgeted items can, otherwise, proceed to a check of values, governed by art. 52 of the General Tax Law and its concordants and consequently, as it is a construction, installation or new work, of a physical nature, the municipal technicians must make an "in situ" visit, making -if applicable- the corresponding measurements, pointing out differences in the qualities of the materials, etc., so that, while establishing whether what has been done conforms to the license and if the forecasts of the work project have been met (the first for urban planning purposes and the second to prove habitability in the first occupation), record the differences in value verified, which may give rise to the corresponding complementary liquidation of the ICIO: verification of values that, in purity of principle and as it is an action under management and not by inspection action, the taxpayer must be notified, with the corresponding justification that motivates it, before and independently of the liquidation that must follow it, in order to that the interested party can accept or challenge it separately if he does not consider it adjusted to reality, requesting, where appropriate, the contradictory expert appraisal. (FD Third).