Las posibilidades de recurrir el valor catastral asignado a un inmueble en el IBI.Aspectos conflictivos y criterio jurisprudencial tras la STS de 19.02.19
ISSN: 1577-2233
Argitalpen urtea: 2019
Zenbakia: 140
Orrialdeak: 11-25
Mota: Artikulua
Beste argitalpen batzuk: Tributos locales
Laburpena
This article analyzes the possibility, on the part of the taxpayer, to show his dissatisfaction with the cadastral value assígned to a property, at a later stage to be approved the presentation of values (which gíves rise to said valuation), analyzing the jurisprudence of our courts on the matter, which has been changing over recent years, to favor this challenge, initially through the so-caIled indirect recourse of the presentation of values, and more recentIy, through the appeal agaínst the liquidation of the tax, studying the recent STS of February 19, 2019, and aIl in defense of the guarantees of the citizen.