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A query was raised regarding the classification and tax timing of the components comprising the fair value compensation in an expropriation. The DGT determines that most components constitute capital gains, with the exception of crop damage, and establishes rules for temporal imputation based on the specific procedure used.
Question raised: Classification and temporal imputation of each of the concepts comprising the fair price.
The expropriation of a property generates a capital gain or loss, except for the amount for crop damage, which constitutes income from agricultural activity. The change in net worth occurs when the fair price is determined and paid and the property is occupied. In cases of expropriation by urgency, the installment method for tax imputation may be applied if more than one year has elapsed between the delivery of the property and the collection of the fair price.
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