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A taxpayer requested clarification regarding the tax classification of the compensation received for the expropriation of a property and the associated late payment interest. The DGT has determined that both elements constitute capital gains and explains how they should be calculated and imputed.
Cuestión planteada Calificación y tributación de las cantidades percibidas.
La expropiación forzosa genera una ganancia o pérdida patrimonial al alterar la composición y el valor del patrimonio. Los intereses de demora también tienen calificación de ganancia patrimonial por su carácter indemnizatorio. La ganancia por la vivienda se imputa cuando ocurre la alteración patrimonial, salvo en expropiaciones por urgencia donde se produce con la ocupación tras el pago. Los intereses de demora deben imputarse en el periodo en que se determine el justiprecio, conforme a la jurisprudencia del Tribunal Supremo.
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