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The taxpayer queried when income derived from compulsory purchase must be declared. The DGT ruled that accrual occurs when the risks and benefits of ownership are transferred, which generally coincides with taking possession and the signing of the occupation certificate.
Cuestión planteada 1º) Cuándo se entiende producido el devengo en el Impuesto sobre Sociedades como beneficio de la expropiación.
La renta de una expropiación se integra en la base imponible cuando se transfieren los riesgos y beneficios inherentes a la propiedad. La transmisión se produce con la toma de posesión, concretada en el pago seguido de la ocupación, siendo el acta de ocupación el título de transmisión. Los pagos realizados antes de la formalización del acta de ocupación se consideran anticipos y no ingresos. Los intereses de demora deben imputarse en el ejercicio en que se devenguen según un criterio financiero.
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