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A real estate company has requested clarification on when it must pay tax on compensation received from a compulsory purchase carried out under urgency. The DGT has ruled that the timing of income recognition is governed by accounting standards, incorporating the income into the period in which the asset is derecognised and the fair price is determined.
Cuestión planteada Cuál sería la tributación de la cantidad recibida por parte de la entidad consultante.
En expropiaciones por urgencia, la renta se integra en la base imponible según las normas contables. El ingreso del depósito inicial se considera devengado en el ejercicio de su pago. La diferencia positiva entre el justiprecio final y el depósito se imputa en el periodo en que la resolución que fija el importe adquiera firmeza. Los intereses de demora deben reflejarse en la cuenta de pérdidas y ganancias en el ejercicio en que se devenguen.
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