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A taxpayer has requested clarification regarding the taxation of amounts received from the expropriation of rural estates for a motorway project. The DGT clarifies that the nature of these payments depends on whether they compensate for fixed assets or the exercise of a business activity.
Cuestión planteada Tributación de las cantidades percibidas en el año 2012.
Las indemnizaciones por rápida ocupación, servidumbres y ocupación temporal son rendimientos de la actividad agrícola. Las que correspondan a elementos del inmovilizado material o inmaterial (fincas, red de riego, premio de afección) son ganancias o pérdidas patrimoniales. Para las ganancias patrimoniales, el valor de adquisición de elementos afectos a actividades económicas será su valor contable. En expropiaciones por urgencia, se puede aplicar la imputación de operaciones a plazos si ha pasado más de un año entre la entrega del bien y el devengo del justiprecio.
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