Some of these excerpts from the vote stand out Launch

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Arbitration It is therefore clear that, given the specific characteristics of the event generating this tax, its calculation basis must come from the declaration provided by the taxpayer, except for the prerogative of the tax administration to review it , before or after payment, depending on the type of launch, as long as the specific administrative procedure has been initiated at ITBI, the calculation basis m the tax (which may be challenged by requesting an assessment review), and the requirement for advance payment can only be be included in the launch modality.

Provided for in article 150, CTNust consider the market value of the property individually considered, which, as seen, results from a wider range of factors, which is why the EX Mobile Phone Numbers assessment of this tax occurs, originally and as a rule, by declaration from the taxpayer, with the exception of the right of the tax inspectorate to review the declared quantum, through regular initiation of administrative proceedings. not having all the factual elements necessary to make a certainty regarding the value of the property transferred, there is no way for the Administration to dispense.



With the taxpayer's participation in the regular credit constitution procedure to establish, in advance and unilaterally, the calculation basis . Furthermore, the adoption of this reference value as the first parameter for establishing the ITBI calculation basis, with the inversion of the burden of proof on the taxpayer to demonstrate the opposite, subverts the procedure established in art. 148 of the CTN, as it clearly results in arbitration of the calculation basis without prior judgment regarding the reliability of the taxpayer's declaration.