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A taxpayer requested clarification on the classification and timing of taxation for expropriation compensation, the disturbance premium, and late payment interest following a court ruling. The DGT determined that both the compensation and the interest constitute capital gains and must be recognised when the judgment becomes final.
Cuestión planteada Calificación, tributación e imputación temporal de la indemnización percibida en 2014 por la expropiación del negocio, del premio de afección y de los intereses de demora.
La indemnización por la expropiación de derechos de arrendamiento constituye una ganancia patrimonial integrada en la base del ahorro. El premio de afección se computa íntegramente como ganancia patrimonial. Los intereses de demora, por su carácter indemnizatorio, también son ganancias patrimoniales integradas en la base del ahorro, salvo que indemnicen un periodo no superior a un año entre 2013 y 2014, en cuyo caso tributan en la base general. La imputación temporal de estos importes se realiza en el periodo en que la resolución judicial que determina su cuantía adquiera firmeza.
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