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A company has requested clarification on when income from an urgent compulsory expropriation must be declared and whether payments from 2009 have expired. The DGT ruled that the initial income accrues upon the occupation deed, while any additional amount accrues upon the final judgment regarding fair compensation.
Cuestión planteada Cuál sería el momento de devengo de la indemnización recibida derivada del procedimiento de expropiación forzosa.
La renta de una expropiación se integra en el periodo en que se transfieren riesgos y beneficios. El importe establecido en el acta de ocupación se considera devengado en ese ejercicio. La diferencia por un mayor justiprecio fijado por sentencia firme se devenga en el periodo en que dicha sentencia adquiere firmeza. Los intereses de demora se devengan según criterio financiero en cada ejercicio.
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