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A taxpayer has requested clarification on how to tax compensation and late-payment interest following the expropriation of three rural estates. The DGT clarifies that the expropriation constitutes a capital gain and that late-payment interest may be classified as income from movable capital or capital gains, depending on its specific nature.
Cuestión planteada Tributación e imputación temporal.
La expropiación y segregación de fincas constituye una ganancia o pérdida patrimonial. La ocupación temporal tributa como rendimiento de actividad económica si la finca está afecta a una actividad, o como rendimiento del capital inmobiliario si no lo está. La indemnización por pérdida de chopos es rendimiento de actividad económica. Los intereses de demora remuneratorios son rendimientos del capital mobiliario, mientras que los indemnizatorios son ganancias patrimoniales. La imputación de las ganancias patrimoniales ocurre cuando se fija y paga el justiprecio y se ocupa el bien.
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