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V2286-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · expropiación forzosa

Gain or loss from expropriation is recognised in the year of occupation

A taxpayer asks when to declare patrimonial gain from the expropriation of their habitual residence. The DGT responds that the transfer occurs when the property is occupied by the expropriating authority.

The question raised

Temporal imputation of the corresponding capital gain or loss.

The DGT's ruling

The change in assets due to compulsory expropriation is considered to have occurred when the expropriated property is occupied. In general cases, occupation occurs after the fair price has been determined and paid, whereas in urgent procedures, occupation precedes payment. The gain or loss must be attributed to the period in which said occupation occurs, without prejudice to special rules if the amount is subject to appeal.

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