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An agricultural company has requested clarification on the tax treatment of compensation and its accrued interest following a judicial ruling. The Directorate General for Taxes (DGT) has ruled that the compensation follows the accounting result, while interest is taxed when it is financially accrued.
Question posed: What would be the tax treatment to be applied to the compensation and interest agreed upon in judicial rulings, and what would be its temporal imputation in accordance with the provisions of the General Accounting Plan regarding the transfer of risks and benefits of the delivered asset and the criteria established by this Directorate General in binding consultations.
Income from an expropriation is included in the period in which the risks and benefits of ownership are transferred. Regarding the compensation agreed upon judicially, it is not appropriate to make tax adjustments to the accounting result pursuant to Article 10.3 of the LIS. Late payment interest must be reflected in the profit and loss account in the fiscal year in which it accrues, following a financial criterion.
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