Skip to content
V2187-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Accrual of income from compulsory purchase occurs when risks and benefits of ownership are transferred

The taxpayer queried when income derived from compulsory purchase must be declared. The DGT ruled that accrual occurs when the risks and benefits of ownership are transferred, which generally coincides with taking possession and the signing of the occupation certificate.

In 6 key points

Lifecycle

2015-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact