Expert Report on the Villajoyosa Works, Alicante

Against an assessment that computes income without expenses, the natural procedural response is a costs expert report. This one exists, is signed and dated — and is not on record as weighed in any resolution.

The report

• Object: the construction works of Villajoyosa (C/ Alemanya 171, Alicante).
• File: A19PJ173; issue: 10 July 2019; digital signature of the expert José Manuel Berenguer Tarruella.
• Content: the material reality of the works, their scope and their execution costs.

Against which figures it is measured

The assessment of the enforcement file fixes 611,175 euros to be declared and 119,463.60 of tax due without computing any execution cost (A.41). This report quantifies precisely those costs. The difference between assessing gross income and assessing real income is the difference between the tax demanded and the one that would have resulted — and it is an expert difference, not an argumentative one.

The expert report, in dates

→ 10-7-2019 — issue and digital signature of the report (file A19PJ173): ~€674,000 of works costs → 22-7-2019 — registration of the application for annulment that already invokes it (A.50, DOC-0196) → 14-10-2020 — provided to contentious proceedings 444/2020 (A.52) → (to this day) — with no counter-expert report or technical challenge from any body (A.59, A.62)

Its procedural fate

The report was available for the contentious proceedings (A.52, where it was provided), for the Alicante investigation (A.48, which dismissed without weighing it) and for the nullity procedure (A.50, A.59). In no resolution is its material examination on record. It is the Alicante twin of the Bilbao audiovisual expert report (A.33): the only two independent technical pieces of evidence in the case, both unweighed at any level.

How to verify it

Open the report: expert, professional registration, digital signature and items. Then look for its assessment in the dismissal order (A.48) and in the Ministerial Order (A.59). A signed report, a double silence: that contrast is the annex.

Contrast with the original file

The assessment this expert report dismantles appears in Alicante Original (DOC-0215: income computed without a single costs item), and the 142-page file of the application for annulment that incorporated it, in DOC-0195.