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V0758-25 ·29 April 2025 ·consulta-vinculante Medium impact
Tax

Capital gain from expropriation is recognised in the year of occupation

A property owner asks when to declare a capital gain from the expropriation of her home, including a payment in kind. The DGT responds that the transfer occurs when the property is occupied by the expropriating authority.

In 6 key points

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2025-04-29PublishedPublished 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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