Matizaciones sobre las posibilidades de discutir el valor catastral al recibir la declaración de responsabilidad tributaria subsidiaria por deudas del IBI, impagadas por el contribuyente: STS de 1 de marzo de 2024, rec. núm 9087/2022

Abstract

The Supreme Court analyzes the possibilities of modifying the cadastral value during the discussion on the adequacy to law of the liquidation of the Real Estate Tax that applies it. In this case, it denies that possibility to whoever is declared to be a subsidiary taxpayer, ex art. 64.1 TRLHL, when an appeal is filed against this declaration, in which the IBI liquidation issued to the principal debtor is also questioned —based on the jurisprudential interpretation of art. 174.5 LGT—, because it is not a «supervening exceptional circumstance.»

However, the Court concludes that this does not mean the tax responsible is defenseless, since it analyzes and reinterprets the different legal tools that allow him to go before the Cadastre to achieve the rectification of that erroneous cadastral value and, subsequently, be able to obtain, from City Council, the return of the amount unduly paid for IBI, without the diction of art. 221.3 LGT being an obstacle to this.