Análisis crítico de las vías de impugnación de las ponencias de valores catastrales y de las posibilidades para obtener, en su caso, la devolución de lo ingresado

Abstract

Abstract
This paper analizes the consequences of the appeal of the Reports of Rateable Values, considering the interpretations of the Supreme Court and other Courts in Spain.
In order to do that, it discusses the real legal nature of the Reports, stressing the regulatory silence and the evolution of the case law, taking them into account in order to establish the administrative and judicial remedies. In doing so, the right of defense and the effective judicial protection serve as a basis for the proposal of a legal solution; specially in the cases where the assessed owner that, upon receiving the notification of the assessed value, had not appealed the Report of Rateable Values. At the same time, the article explores the criteria that allows to access the Supreme Court by a writ of cassation and the contradictory case law of the Supreme Court in that respect. Finally, the article reflects on what subjects may be affected by a Court decision anulling a Report of Rateable Values and, if so, which remedies can be used in order to obtain the refund of the tax paid.