Sede Electrónica

Request for contradictory expert appraisal.

The contradictory expert appraisal may be promoted:

• When the verification of values is part of a broader procedure (management or inspection), within the period of one month established for filing the first appeal or claim that proceeds against the administrative act that resolves the procedure (i.e. against the settlement made in accordance with the values verified administratively). However, if the tax regulations establish the obligation to notify the act of verification of values in advance and separately, the contradictory assessment may also be raised within the period for challenging the aforementioned valuation act.
• When the verification of values is the sole object of an autonomous procedure, the appraisal may be requested within the period for challenging the valuation act resulting from it.
  In addition, the possibility is contemplated for the interested party to reserve the right to raise the contradictory expert appraisal when he or she files an appeal for reversal or economic-administrative claim (against the liquidation act or, where appropriate, the act of verification of values), and denounces that the notification omits or does not contain sufficient expression of the data and reasons taken into account to increase the declared values. In this case, the period for promoting the contradictory expert appraisal will also be one month and will be counted from the date of final administrative proceedings of the agreement that resolves the appeal or claim filed.

Online submission

At the General Electronic Registry

Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.

Place(s) for in-person submission

In any of the places established in Article 134 of Law 5/2018, of 22 November, on the Legal Regime of the Government, the Administration and the Institutional Public Sector of the Autonomous Community of Cantabria.

Law 58/2003, of 17 December, General Taxation, Art 135.

Law 58/2003, of 17 December, General Taxation, Arts.135.

Optional appeal for reconsideration.

The administrative body that has issued the administrative act that resolves the procedure or the assessment act resulting from the autonomous procedure.