Luis Prados Ramos
Notary

VALUES FOR THE SCRIPTURES. FINANCIAL YEAR 2014

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What is the value of a property that must be stated in a deed? The laws regulating the tax on property transfers and the tax on inheritances and donations indicate that what must be stated is the real value. Determining this real value is complicated, which is why the autonomous communities usually set reference values, so that if what is stated in the deed conforms to the stated criteria, there will be no verification of values.

Reference values are obtained by multiplying the cadastral value by a multiplier coefficient. These coefficients for 2014 and for the most important towns in Lérida are those indicated below, representing a significant reduction compared to last year.

Albatarrec. 1.15

Alcarras. 1.00

Warehouses. 1.00

Alpicat. 2.05

Balaguer. 1.75

The Borges Blanques 1.00

Cervera 1.20

Leida 1.00

Mollerussa 1.60

The Seo D´Urgell 1.90

Viella 2.50

In the case of successions, the resulting value is multiplied by 0.80.

 

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