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The inquirer asks whether the tax exemption provided for in the Compulsory Expropriation Act allows them to avoid declaring the change in assets for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responds that such exemption only applies to taxes levied on the payment of the price and does not affect IRPF.
Cuestión planteada Si es de aplicación la exención prevista en el artículo 49 de la Ley de Expropiación Forzosa y, por tanto, no debe declarar la alteración patrimonial en el IRPF.
La exención del artículo 49 de la Ley de Expropiación Forzosa se refiere únicamente a los impuestos que gravan el pago del precio, sin extenderse al IRPF. La expropiación provoca una alteración patrimonial que genera una ganancia o pérdida patrimonial, calculada por la diferencia entre el valor de adquisición y el justiprecio. Este resultado debe integrarse en la base imponible del ahorro según la LIRPF.
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