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MEDIUM
FISCAL

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

V2286-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2286-25
Published
25 Nov 2025

Summary

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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