The property valuation
The real estate appraisal is the informed opinion of a qualified independent market value of a property in a place and time determined by processes, checks and appropriate valuation methods for each sector of the property market and characterized by knowledge of the regulations that affect them.
A professional appraisal is a report that after the visit by a competent professional, determines the market value of your property, complying with the relevant regulations so you can make use of it for both separate property, inheritance, purchase and sale of a fast, convenient and economical.
For valuation means the valuation of an object. If we refer to the real estate appraisal can be defined as a report or document prepared by a competent technician, for determining the market value of the property as the supply and demand at the time.
In many other cases, we only need the value of the property at the time of making a sales transaction, deliver an inheritance, dividing property in the event of separation or divorce, define how much of the taxes in case of grants, claims to property, etc. These values can not be determined by a draw, as the housing market is conditioned many factors such as its location, size, use, quality Therefore, it is necessary to enlist the help of professionals and companies also to defend their findings to economic or judicial authorities if necessary.
The contradictory expert appraisal
It was introduced with the current wording of the Budget Law 91. Its regulation as a method of verification, has been included in the reform of Law 25/1995. This method be usable for all taxes, not just property and rights to the body, but also for income or holdings.
When a disagreement between the administration and the particular, you can use this type of pricing contradictory, which is the appointment of an expert by the Administration and another by the individual to value the good in question . If both assessments made that practiced by the expert of the Administration did not exceed more than 10% or higher was practiced by 20 million to the taxpayer's expert witness, the latter would provide a basis for settlement, and the procedure is would be closed. If, however, the valuation by the expert of the Administration exceeds the limits, be necessary to appoint a third expert.
The result of contradictory expert appraisal can not aggravate the situation of the taxpayer, so the expert assessment of the Administration may not exceed the number originally assigned by the Settlements Office.
As for the fees of the experts, the Tax Code provides that the taxpayer must meet its expert accrued particular. As regards the third expert shall be borne by the individual if the appraisal made by the same exceeds 20% of the initially declared by the taxpayer otherwise be borne by the Administration.