{"id":9462,"date":"2022-10-03T14:37:30","date_gmt":"2022-10-03T12:37:30","guid":{"rendered":"https:\/\/pimem.islahosting.org\/sin-categorizar\/consideraciones-de-la-asociacion-espanola-de-asesores-fiscales-sobre-el\/"},"modified":"2026-06-16T09:19:42","modified_gmt":"2026-06-16T07:19:42","slug":"consideraciones-de-la-asociacion-espanola-de-asesores-fiscales-sobre-el","status":"publish","type":"post","link":"https:\/\/pimem.islahosting.org\/es\/institucional\/consideraciones-de-la-asociacion-espanola-de-asesores-fiscales-sobre-el\/","title":{"rendered":"Los asesores fiscales analizan el valor de referencia catastral tras un a\u00f1o de vigencia"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El pasado 26 de septiembre de 2022, la Asociaci\u00f3n Espa\u00f1ol de Asesores Fiscales (AEDAF) celebr\u00f3 una jornada de trabajo dedicada al an\u00e1lisis y valoraci\u00f3n del denominado <strong>valor de referencia<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como es de sobra conocido, con la entrada en vigor el a\u00f1o pasado de la Ley 11\/2021 de medidas de prevenci\u00f3n y lucha contra el fraude fiscal, popularmente conocida como \u201cLey Antifraude\u201d, el Impuesto sobre Sucesiones y Donaciones y el Impuesto sobre Transmisiones Patrimoniales ya no se calcula a partir del valor real, sino del mencionado valor de referencia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pasado un a\u00f1o de la entrada en vigor de dicha norma, desde la Asociaci\u00f3n Espa\u00f1ol de Asesores Fiscales, se han reunido para valorar el impacto de la medida y apuntar algunas consideraciones a tener en cuenta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este sentido, Rub\u00e9n R\u00faa, coordinador del Grupo de Expertos en Haciendas Locales y Catastro de AEDAF ha manifestado, entre otros, que desde la Asociaci\u00f3n se espera que haya un aumento del \u00e1mbito de exclusi\u00f3n de algunos inmuebles, con la finalidad de que en los municipios no existan valores inmuebles superiores al mill\u00f3n de euros, al entender que estos no son representativos y su existencia genera una litigiosidad indeseable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por otro lado, Juan Manuel Herrero de Ega\u00f1a, miembro del Grupo de Expertos en Haciendas Locales y Catastro de AEDAF, ha puesto el \u00e9nfasis en la insuficiencia normativa, y los graves perjuicios que de ella se derivan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este sentido, coinciden distintas voces de la Asociaci\u00f3n en la necesidad de que se d\u00e9, a la mayor brevedad posible, un desarrollo reglamentario a la norma que aclare sus incertidumbres, y dote de seguridad jur\u00eddica a todos los operadores econ\u00f3micos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por su parte, Manuel Esclapez, miembro del Grupo de Expertos en Haciendas Locales y Catastro de AEDAF, ha reclamado \u201c<em>que se flexibilice durante el ejercicio la determinaci\u00f3n del valor de referencia y que permita ponderar seg\u00fan las circunstancias particulares del inmueble o del mercado<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estas consideraciones no son una excepci\u00f3n, sino que se suman a otras voces como las de la Federaci\u00f3n Nacional de Asociaciones Inmobiliarias (FAI), que de un tiempo a esta parte vienen poniendo el foco en las cuestiones m\u00e1s espinosas de la norma y reclamando la necesidad de dotarla de algunos cambios y mejoras.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La AEDAF eval\u00faa el valor de referencia introducido por la Ley Antifraude en Sucesiones y Transmisiones Patrimoniales y apunta sus principales deficiencias.<\/p>\n","protected":false},"author":1,"featured_media":14239,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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principales 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