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V0057-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

Capital gain from expropriation must be recognised upon occupation of the property

The DGT states that a patrimonial alteration occurs when occupation of the expropriated property begins, even if the just price has already been paid but occupation has not yet been notified.

In 6 key points

Lifecycle

2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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