AVOID A LIQUIDATION BY VERIFICATION OF VALUES
When it comes to paying the Inheritance Tax, or the Patrimonial Transfer Tax, the autonomous estates do not take into account the crisis and the drop that the real estate market once gave, valuing the properties above the market value. This causes that in many occasions value verifications arrive with a complementary liquidation. To avoid 
that they charge us as if we had a higher price, we must promote the practice of contradictory expert appraisal.
Received the appraisal of the interested party if the difference with that of the Administration is equal to or less than 120,000 euros and 10% of the interested party, the value of the latter will be taken as a result.
In the event that the difference verified by our expert is greater than that indicated in the previous point, the Administration will proceed to appoint a third-party expert, who will be the one who definitively determines the value, and who will be chosen by lottery from the list provided. by the corresponding professional association.