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A taxpayer sought clarification on the classification and timing of taxation for an increase in fair compensation following an expropriation, along with its associated interest. The DGT has determined that both elements constitute capital gains and has established the rules for their temporal imputation.
Cuestión planteada Calificación e imputación temporal.
El aumento del justiprecio es una ganancia patrimonial que se imputa al periodo impositivo en que la resolución judicial adquiere firmeza. Los intereses de demora, al tener carácter indemnizatorio, también tributan como ganancia patrimonial y su alteración patrimonial se produce cuando se cuantifican y acuerda su abono. Para la ganancia del justiprecio, se restarán los gastos de defensa jurídica incurridos.
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