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V2416-17 27 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Expropriation gains and compensatory interest are taxable in the year the judgment becomes final

A query was raised regarding when capital gains from expropriation and judicially determined legal interest should be taxed. The DGT has ruled that both concepts must be attributed to the tax period in which the judgment determining their amount becomes final.

The question raised

Cuestión planteada Imputación temporal.

The DGT's ruling

La ganancia patrimonial por expropiación forzosa se imputa al periodo en que la sentencia que cuantifica el justiprecio adquiere firmeza. Los intereses legales de demora, al tener carácter indemnizatorio, tributan como ganancia patrimonial y se imputan también en el periodo en que se determina el justiprecio. Estos intereses se integrarán en la base imponible del ahorro.

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What is published here, applied to a company or a specific case. The first meeting is free.

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