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V2476-17 3 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · expropiación forzosa

Expropriation gains and compensatory interest are taxed as capital gains within the savings tax base

A taxpayer has requested clarification on when to declare gains from the expropriation of a property and the resulting statutory interest. The DGT has ruled that the transfer is recognised when effective occupation occurs and that the interest constitutes capital gains.

The question raised

Cuestión planteada Imputación temporal.

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