Valuation of rustic goods in Castilla-La Mancha

This minimum reference value is merely informative for the purposes of Inheritance and Donation Taxes and on Patrimonial Transmissions and Documented Legal Acts. In any case, the values obtained from the texts in force published in the Official Gazettes will prevail. This value shall not apply in the following cases: — To rural land for which the instruments of spatial planning and urban planning provide for or allow its passage to the situation of urbanised land, referred to in Article 21.2.b. of the consolidated text of the Law on Land and Urban Rehabilitation approved by Royal Legislative Decree 7/2015 of 30 October. — Where the value determined by that means is lower than the value declared by the person concerned or the price or consideration agreed in the legal act or transaction giving rise to the taxable event. In such a case, the largest of these amounts will be taken as the taxable amount, in accordance with the provisions of Article 46.3 of the Consolidated Text of the Law on Tax on Patrimonial Transmissions and Documented Legal Acts, approved by Royal Legislative Decree 1/1993 of 24 September 1993 and Article 18.2 of Law 29/1987 of 18 December 1987 on Inheritance and Donation Tax. — Where the declared area of a good exceeds 30 hectares in the case of rain-fed crops and land covered with: low mountain, scrub, woodland, oak, meadows, erials, pastures and unproductive; and 15 hectares in the case of irrigated crops. — When the value declared or determined by its average market price of a good exceeds EUR 250.000. — Where the property or type of crop is not included in Annexes II and I, respectively, to the Order of 23/12/2016, of the Ministry of Finance and Public Administration, approving the average market prices for rustic goods and laying down rules on the procedure for verifying securities in the field of Inheritance and Donation Taxes and on Patrimonial Transmissions and Documented Legal Acts, for the year 2017 (DOCM No. 252 of 30 December). — In the case of land which fulfils the conditions referred to in Article 9(4) and (5) of the Order cited in the preceding paragraph. — In the case of transfers of properties waiving exemption from value added tax. — When the transferor or the acquirer is a public administration, an autonomous body or any of the entities that are part of the public sector.本最低参考值仅用于遗产与赠与税（Inheritance and Donation Taxes）、财产转移与书面法律行为（Patrimonial Transmissions and Documented Legal Acts）相关事宜的告知用途。无论如何，以官方公报公布的现行有效文本所载数值为准。 以下情形不适用本参考值： — 针对已纳入空间规划与城市规划文件、或按规划可转为城市化用地的农村土地，即2015年10月30日第7/2015号皇家立法法令批准的《土地与城市更新法》统一文本第21.2.b条所述情形。 — 若以此方式确定的价值低于相关主体申报的价值，或引发应税事件的法律行为或交易中约定的价款或对价，则以二者中较高者作为计税金额，具体依据1993年9月24日第1/1993号皇家立法法令批准的《财产转移与书面法律行为税法》统一文本第46.3条，以及1987年12月18日第29/1987号《遗产与赠与税法》第18.2条之规定。 — 若标的资产申报面积超出以下标准：雨养作物用地及覆盖低山、灌丛、林地、橡树林、草地、旱作地、牧场及未利用地的土地，面积超过30公顷；灌溉作物用地面积超过15公顷。 — 若标的资产的申报价值或按其平均市场价格确定的价值超过250,000欧元。 — 若标的资产或作物类型未分别纳入2016年12月23日财政与公共行政部发布的政令附件二与附件一（该政令为2017年度农村不动产平均市场价格核定标准，并就遗产与赠与税、财产转移及书面法律行为领域的证券核验程序制定规则，官方公报编号为2016年12月30日第252号DOCM）。 — 符合前述政令第9条第4款、第5款所述条件的土地情形。 — 放弃增值税豁免的不动产转移情形。 — 转让方或受让方为公共行政部门、自治机构或任何属于公共部门的实体的情形。