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A query was raised regarding the taxation of compensation received from the expropriation of an agricultural estate and the subsequent donation of the funds to children. The DGT clarifies that compensation for land and improvements constitutes capital gains or losses, whereas compensation for crop loss is treated as income from economic activities.
Question posed: Taxation of the aforementioned operations.
The expropriation of assets used for an economic activity generates capital gains or losses, except for compensation for loss of crops, which constitutes income from the activity. The acquisition value is calculated by subtracting depreciation from the acquisition cost, investments, and improvements. In cases of expropriation due to urgency, the imputation of installment operations may be applied if more than one year elapses between the delivery and the collection of the fair price. The donation of the received funds does not generate a capital gain or loss for either the donor or the donees.
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