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A taxpayer has enquired as to when capital gains from an expropriation and associated late payment interest should be declared if payment is spread over several years. The DGT indicates that both the gain and the interest are attributed to the year in which the judgment determining the amount becomes final.
Cuestión planteada Cálculo e imputación temporal de la de la ganancia patrimonial generada.
La ganancia patrimonial por expropiación y los intereses de demora deben imputarse al periodo impositivo en que la sentencia judicial que determina el justiprecio adquiera firmeza. El valor de transmisión será el importe del justiprecio, pudiendo minorarse por gastos de asistencia jurídica y otros tributos inherentes a la transmisión. En operaciones con pagos sucesivos donde el periodo entre la entrega y el último plazo sea superior al año, el contribuyente podrá optar por imputar proporcionalmente las rentas a medida que los cobros sean exigibles.
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