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The consultant asks in which tax period a capital gain should be declared following a judgment that increases the justiprecio of an expropriation. The DGT responds that the gain must be charged to the tax period in which the judicial resolution recognizing the increase becomes final.
Cuestión planteada Período impositivo al que debe imputarse la ganancia patrimonial derivada del aumento del justiprecio reconocido por la sentencia de primera instancia.
La ganancia patrimonial por el aumento del justiprecio se calcula restando los gastos de defensa jurídica al importe percibido. Según el artículo 14.2.a) de la LIRPF, cuando la cuantía de una renta esté pendiente de resolución judicial, los importes se imputarán al periodo impositivo en que la resolución adquiera firmeza. Por tanto, la ganancia se declara en el ejercicio en que la resolución que fije definitivamente el justiprecio sea firme.
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