Luis Prados Ramos

Notary

VALUES FOR THE SCRIPTURES. FINANCIAL YEAR 2014

7 de February de 2014 / News in a local key / By Luis Prados / Leave a Comment

¿Cual es el valor de una finca que hay que poner en una escritura?. Las leyes reguladoras del impuesto de transmisiones patrimoniales como del impuesto de sucesiones y donaciones indican que lo que hay que poner es el valor real. La determinación de ese valor real es complicada, por eso, las comunidades autónomas suelen fijar unos valores de referencia, de modo que si lo que se declara en la escritura se ajusta al criterio señalado no habrá comprobación de valores.

Los valores de referencia se obtienen mediante la multiplicación del valor catastral por un coeficiente multiplicador. Estos coeficientes para el año 2014 y para las poblaciones más importantes de Lérida, son los que se indican a continuación, habiendo supuesto una rebaja importante respeto de los del año pasado.

Albatarrec. 1,15

Alcarrás. 1,00

Almacelles. 1,00

Alpicat. 2,05

Balaguer. 1,75

Les Borges Blanques 1,00

Cervera 1,20

Lleida 1,00

Mollerussa 1,60

La Seo D´Urgell 1,90

Viella 2,50

En caso de sucesiones el valor resultante se multiplica por 0,80.

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