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V2286-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Gain or loss from expropriation is recognised in the year of occupation

A taxpayer asks when to declare patrimonial gain from the expropriation of their habitual residence. The DGT responds that the transfer occurs when the property is occupied by the expropriating authority.

In 6 key points

Lifecycle

2025-11-25PublishedPublished 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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