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A taxpayer has requested clarification regarding the classification and timing of taxation for an increase in the compensation (justiprecio) for their primary residence due to expropriation, including interest. The DGT indicates that the gain is imputed when the judgment becomes final and analyses the reinvestment exemption and the nature of the interest.
Cuestión planteada Calificación, imputación temporal, aplicación de la exención por reinversión y tributación de los intereses de demora.
El aumento del justiprecio por expropiación es una ganancia patrimonial que se imputa al periodo impositivo en que la resolución judicial adquiera firmeza. Para aplicar la exención por reinversión en vivienda habitual, ambas viviendas deben cumplir los requisitos de residencia habitual. Los intereses de demora, al ser indemnizatorios, tributan como ganancia patrimonial y la alteración patrimonial ocurre cuando se cuantifican y acuerda su abono.
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