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The taxpayer asks when the gain from an expropriation must be taxed and how any received late payment interest should be treated. The DGT rules that, due to their compensatory nature, late payment interests are considered capital gains and are included in the savings tax base.
Cuestión planteada Imputación temporal y tributación de los intereses.
En expropiaciones por urgencia, si ha pasado más de un año entre la entrega del bien y el cobro del justiprecio, se puede imputar la ganancia según sean exigibles los cobros. Los intereses de demora, al tener carácter indemnizatorio, se califican como ganancias patrimoniales y no como rendimientos del capital mobiliario. Estas ganancias deben integrarse íntegramente en la base imponible del ahorro.
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