The Supreme Court has issued a very relevant ruling (this time against taxpayers) that allows the Treasury to use mortgage appraisals to determine the value of properties in purchase and sale transactions when there is no reference value from the Cadastre. This directly impacts the settlements of the Transmission Tax (ITP) and Stamp Duty Tax (AJD).

According to this ruling, which unifies criteria after years of discrepancies among the Higher Courts of Justice, the Treasury can adjust the taxable base if the recorded price is lower than the appraisal value. If the taxpayer disagrees, they must initiate a contradiction procedure or go to court.