The purpose of a rateable value appraisal is to obtain the rateable value of all properties. This value is adopted by the Administración Tributaria (taxation authority) for the liquidation of taxation in the process of applying or verifying of taxes that record the acquisition, ownership or conveyance of any property.

Rateable values are set in accordance with the valuation criteria set by law. This method has been developed with the aim of obtaining values corresponding to properties in mass valuation activities. As a consequence of the way in which it is applied, it can be a little generalised, as there are occasions where there are differences between the value adopted by the Administración Tributaria and the value considered by the individual.

On the basis of the methodology established by law and the specific criteria applicable to each particular valuation, LKS Tasaciones is fully able to draft contrasting valuation on the basis of the same methodology, and with specific market criteria, which can be used as support in instances of disagreement between the values estimated by the individual and the Administración Tributaria respectively.