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A taxpayer has enquired as to when compensation received for an expropriation and the associated legal interest must be declared. The DGT has determined that both the compensation and the interest constitute capital gains and must be attributed to the tax year in which the judgment quantifying them becomes final.
Cuestión planteada Imputación temporal de la ganancia patrimonial correspondiente a la expropiación y de la correspondiente a los intereses
La indemnización por expropiación se considera valor de transmisión de un elemento patrimonial, por lo que la ganancia patrimonial se imputa al periodo en que la sentencia que determina su cuantía adquiere firmeza. Los intereses legales, al tener carácter indemnizatorio y no remuneratorio, también tributan como ganancias patrimoniales. Estos intereses se imputan al periodo en que se producen la cuantificación y el acuerdo de abono, integrándose en la base imponible del ahorro al indemnizar un periodo superior a un año.
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