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V3012-16 28 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Capital gains from increased compensation following court rulings are attributed to the tax year in which the ruling becomes final

A taxpayer has requested clarification on when to declare capital gains arising from an increase in compensation following an expropriation. The Directorate General of Taxes (DGT) has ruled that such gains must be attributed to the tax period in which the judicial ruling becomes final.

The question raised

Cuestión planteada Imputación temporal.

The DGT's ruling

Las cantidades percibidas por el aumento del justiprecio de una expropiación constituyen una ganancia patrimonial. Según el artículo 14.2.a) de la Ley del IRPF, cuando la cuantía de una renta esté pendiente de resolución judicial, los importes se imputarán al periodo impositivo en que la resolución adquiera firmeza.

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