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V0412-16 ·3 February 2016 ·consulta-vinculante Medium impact
Tax

Accrual of income from compulsory purchase occurs upon transfer of risks and benefits of ownership

The applicant asks when the benefit from a compulsory purchase accrues and how the resolution of litigation regarding the price affects this. The DGT rules that the transfer occurs upon occupation and that any price difference resulting from a final judgment is integrated into the period in which said judgment is notified.

In 6 key points

How it affects those involved

This ruling clarifies the timing for tax purposes regarding income from compulsory purchases, specifically distinguishing between the initial transfer and subsequent adjustments due to legal disputes.

Lifecycle

2016-02-03PublishedPublished 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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