Skip to content
Back to index
V4030-16 22 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · expropiación forzosa

Increases in compensation and late payment interest from expropriation are taxed as capital gains

A taxpayer inquired about the taxation of an increase in expropriation compensation and late payment interest received following a court ruling. The Directorate General for Taxes (DGT) ruled that both concepts constitute capital gains and explained the timing for their declaration.

The question raised

Cuestión planteada Calificación e imputación temporal.

The DGT's ruling

El aumento del justiprecio es una ganancia patrimonial que se imputa al periodo en que la resolución judicial adquiere firmeza. Los intereses de demora, al tener carácter indemnizatorio, también tributan como ganancias patrimoniales y su alteración patrimonial ocurre cuando se cuantifican y acuerda su abono. Ambas cantidades se integran en la base imponible del ahorro.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact