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A query was raised regarding the classification and timing of tax reporting for compensation received from the compulsory expropriation of rural land. The Directorate General for Taxes (DGT) has determined that such compensation constitutes a capital gain and must be attributed to the tax period in which the occupation occurs.
Cuestión planteada Calificación e imputación temporal.
La indemnización por expropiación, salvo la de ocupación temporal, es una ganancia o pérdida patrimonial. En expropiaciones por urgencia, la alteración patrimonial se entiende producida cuando se realiza el depósito previo y se procede a la ocupación. No obstante, si ha pasado más de un año entre la entrega del bien y el cobro del justiprecio, se puede aplicar la imputación por operaciones a plazos. La indemnización por ocupación temporal se califica como rendimiento del capital inmobiliario, imputándose al periodo en que sea exigible, es decir, cuando se ocupa la finca.
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