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The applicant asks when the benefit from a compulsory purchase accrues and how the resolution of litigation regarding the price affects this. The DGT rules that the transfer occurs upon occupation and that any price difference resulting from a final judgment is integrated into the period in which said judgment is notified.
Cuestión planteada 1º) Cuándo se entiende producido el devengo en el Impuesto sobre Sociedades como beneficio de la expropiación.
La renta de una expropiación se integra en el periodo en que se transfieran los riesgos y beneficios de la propiedad, lo cual ocurre con la toma de posesión mediante el acta de ocupación. Si el precio es recurrido, la diferencia entre el justiprecio inicial y el fijado por sentencia se devenga en el periodo en que la sentencia adquiere firmeza tras su notificación. Los intereses de demora deben reflejarse en el ejercicio en que se devenguen según criterio financiero.
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