{"id":674,"date":"2012-02-23T00:00:00","date_gmt":"2012-02-23T00:00:00","guid":{"rendered":"http:\/\/public.kiboserver.com\/perezdevargas\/coeficientes-aplicables-al-valor-catastral-hasta-el-dia-31-de-diciembre-de-2012\/"},"modified":"2019-07-03T09:05:21","modified_gmt":"2019-07-03T09:05:21","slug":"coeficientes-aplicables-valor-catastral","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/","title":{"rendered":"Coeficientes aplicables al valor catastral hasta el d\u00eda 31 de diciembre de 2012"},"content":{"rendered":"<p>\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes inmuebles de naturaleza urbana situados en Andaluc\u00eda, a efectos de la liquidaci\u00f3n de los impuestos sobre ITPyAJD y sobre Sucesiones y Donaciones.\u201d<\/p>\n<p><!--more--><\/p>\n<p>El pasado d\u00eda 21 de febrero se public\u00f3 la\u00a0<a href=\"http:\/\/www.juntadeandalucia.es\/haciendayadministracionpublica\/servicios\/normativa\/d-consejeria\/2012\/orden10-02-12.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Orden de la Consejer\u00eda de Hacienda y Administraciones P\u00fablicas<\/a> de fecha 10 de febrero por la que aprueba los coeficientes aplicables al <a href=\"https:\/\/perezdevargas.es\/?s=valor+catastral\">valor catastral<\/a> para estimar, por referencia al mismo, el valor real de determinados bienes inmuebles de naturaleza urbana situados en Andaluc\u00eda, a efectos de la liquidaci\u00f3n de los impuestos sobre Transmisiones Patrimoniales y Actos Jur\u00eddicos Documentados (en adelante, ITPyAJD) y sobre Sucesiones y Donaciones que se devenguen desde el d\u00eda de entrada en vigor de la Orden (22 de febrero de 2012) hasta el d\u00eda 31 de diciembre de 2012.<\/p>\n<p>Se aplicar\u00e1 el coeficiente al valor catastral de los bienes inmuebles de naturaleza urbana para estimar su valor, siempre que los mismos tengan alguno de los siguientes usos: residencial (viviendas y anejos), oficinas, almacenamiento, comercial (excepto mercados y supermercados) e industrial (excepto industrias fabriles y servicios de transportes).<\/p>\n<p>Obviamente, en la transmisi\u00f3n de bienes o derechos sujetos al ITPyAJD, en el que se pacte un precio superior al que resulte de aplicar el coeficiente, prevalecer\u00e1 dicho precio.<\/p>\n<p>Es muy llamativo que en el municipio de Marbella deba aplicarse un coeficiente de 1,90, habi\u00e9ndose aprobado en 2011 la Ponencia de Valores de Marbella. En efecto, ello significa que, en el caso de venta de bien inmueble que est\u00e9 sujeta a ITPyAJD, se deber\u00e1 declarar un valor que equivale pr\u00e1cticamente al doble que el revisado por el propio Catastro hace menos de un a\u00f1o. En el caso de Estepona, dicho coeficiente es el 1, es decir, se aplicar\u00eda el valor catastral.<\/p>\n<p>Marbella, a 23 de febrero de 2012.<\/p>\n<p>Jos\u00e9 Castellano Fern\u00e1ndez.<\/p>\n<p>P\u00e9rez de Vargas Abogados.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[7],"tags":[130,131],"class_list":["post-674","post","type-post","status-publish","format-standard","hentry","category-articulos-de-opinion","tag-coeficientes","tag-valor-catastral"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Coeficientes aplicables al valor catastral hasta 31 12 2012<\/title>\n<meta name=\"description\" content=\"\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coeficientes aplicables al valor catastral hasta 31 12 2012\" \/>\n<meta property=\"og:description\" content=\"\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\" \/>\n<meta property=\"og:site_name\" content=\"P\u00e9rez de Vargas\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/perezdevargasabogados\/\" \/>\n<meta property=\"article:published_time\" content=\"2012-02-23T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-07-03T09:05:21+00:00\" \/>\n<meta name=\"author\" content=\"Jose Castellano Fernandez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jose Castellano Fernandez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\"},\"author\":{\"name\":\"Jose Castellano Fernandez\",\"@id\":\"https:\/\/perezdevargas.es\/es\/#\/schema\/person\/e4e1ac674354988ec8bbe4529b1c5bc1\"},\"headline\":\"Coeficientes aplicables al valor catastral hasta el d\u00eda 31 de diciembre de 2012\",\"datePublished\":\"2012-02-23T00:00:00+00:00\",\"dateModified\":\"2019-07-03T09:05:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\"},\"wordCount\":337,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/#organization\"},\"keywords\":[\"coeficientes\",\"Valor catastral\"],\"articleSection\":[\"Art\u00edculos de opini\u00f3n\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\",\"url\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\",\"name\":\"Coeficientes aplicables al valor catastral hasta 31 12 2012\",\"isPartOf\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/#website\"},\"datePublished\":\"2012-02-23T00:00:00+00:00\",\"dateModified\":\"2019-07-03T09:05:21+00:00\",\"description\":\"\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes\",\"breadcrumb\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/perezdevargas.es\/es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Coeficientes aplicables al valor catastral hasta el d\u00eda 31 de diciembre de 2012\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/perezdevargas.es\/es\/#website\",\"url\":\"https:\/\/perezdevargas.es\/es\/\",\"name\":\"P\u00e9rez de Vargas\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/perezdevargas.es\/es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/perezdevargas.es\/es\/#organization\",\"name\":\"P\u00e9rez de Vargas\",\"url\":\"https:\/\/perezdevargas.es\/es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/perezdevargas.es\/es\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/perezdevargas.es\/wp-content\/uploads\/2025\/04\/Diseno-sin-titulo-91-1.jpg\",\"contentUrl\":\"https:\/\/perezdevargas.es\/wp-content\/uploads\/2025\/04\/Diseno-sin-titulo-91-1.jpg\",\"width\":500,\"height\":500,\"caption\":\"P\u00e9rez de Vargas\"},\"image\":{\"@id\":\"https:\/\/perezdevargas.es\/es\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/perezdevargasabogados\/\",\"https:\/\/www.instagram.com\/perezdevargasabogados\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/perezdevargas.es\/es\/#\/schema\/person\/e4e1ac674354988ec8bbe4529b1c5bc1\",\"name\":\"Jose Castellano Fernandez\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/perezdevargas.es\/es\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g\",\"caption\":\"Jose Castellano Fernandez\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Coeficientes aplicables al valor catastral hasta 31 12 2012","description":"\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/","og_locale":"es_ES","og_type":"article","og_title":"Coeficientes aplicables al valor catastral hasta 31 12 2012","og_description":"\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes","og_url":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/","og_site_name":"P\u00e9rez de Vargas","article_publisher":"https:\/\/www.facebook.com\/perezdevargasabogados\/","article_published_time":"2012-02-23T00:00:00+00:00","article_modified_time":"2019-07-03T09:05:21+00:00","author":"Jose Castellano Fernandez","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Jose Castellano Fernandez","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#article","isPartOf":{"@id":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/"},"author":{"name":"Jose Castellano Fernandez","@id":"https:\/\/perezdevargas.es\/es\/#\/schema\/person\/e4e1ac674354988ec8bbe4529b1c5bc1"},"headline":"Coeficientes aplicables al valor catastral hasta el d\u00eda 31 de diciembre de 2012","datePublished":"2012-02-23T00:00:00+00:00","dateModified":"2019-07-03T09:05:21+00:00","mainEntityOfPage":{"@id":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/"},"wordCount":337,"commentCount":0,"publisher":{"@id":"https:\/\/perezdevargas.es\/es\/#organization"},"keywords":["coeficientes","Valor catastral"],"articleSection":["Art\u00edculos de opini\u00f3n"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/","url":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/","name":"Coeficientes aplicables al valor catastral hasta 31 12 2012","isPartOf":{"@id":"https:\/\/perezdevargas.es\/es\/#website"},"datePublished":"2012-02-23T00:00:00+00:00","dateModified":"2019-07-03T09:05:21+00:00","description":"\u201cLa Consejer\u00eda de Hacienda y Administraciones P\u00fablicas aprueba los coeficientes aplicables al valor catastral para estimar el valor de determinados bienes","breadcrumb":{"@id":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/perezdevargas.es\/es\/blog\/coeficientes-aplicables-valor-catastral\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/perezdevargas.es\/es\/"},{"@type":"ListItem","position":2,"name":"Coeficientes aplicables al valor catastral hasta el d\u00eda 31 de diciembre de 2012"}]},{"@type":"WebSite","@id":"https:\/\/perezdevargas.es\/es\/#website","url":"https:\/\/perezdevargas.es\/es\/","name":"P\u00e9rez de Vargas","description":"","publisher":{"@id":"https:\/\/perezdevargas.es\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/perezdevargas.es\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/perezdevargas.es\/es\/#organization","name":"P\u00e9rez de Vargas","url":"https:\/\/perezdevargas.es\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/perezdevargas.es\/es\/#\/schema\/logo\/image\/","url":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2025\/04\/Diseno-sin-titulo-91-1.jpg","contentUrl":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2025\/04\/Diseno-sin-titulo-91-1.jpg","width":500,"height":500,"caption":"P\u00e9rez de Vargas"},"image":{"@id":"https:\/\/perezdevargas.es\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/perezdevargasabogados\/","https:\/\/www.instagram.com\/perezdevargasabogados\/"]},{"@type":"Person","@id":"https:\/\/perezdevargas.es\/es\/#\/schema\/person\/e4e1ac674354988ec8bbe4529b1c5bc1","name":"Jose Castellano Fernandez","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/perezdevargas.es\/es\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g","caption":"Jose Castellano Fernandez"}}]}},"_links":{"self":[{"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/posts\/674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/comments?post=674"}],"version-history":[{"count":4,"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/posts\/674\/revisions"}],"predecessor-version":[{"id":2391,"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/posts\/674\/revisions\/2391"}],"wp:attachment":[{"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/media?parent=674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/categories?post=674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/perezdevargas.es\/es\/wp-json\/wp\/v2\/tags?post=674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}