Doctrine by topic · DGT Observatory

Justiprecio: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 60 rulings · 2014–2026

Current position

Transfer by compulsory expropriation generates a capital gain or loss calculated as the difference between the acquisition value and the justiprecio (fair price). The change in assets occurs at the moment the expropriating body carries out the occupation of the property. The justiprecio represents the real value of the asset and must not include VAT to avoid a reduction in the expropriated party's assets.

The DGT's position remains constant regarding the determination of the taxable event and the calculation of the capital gain. Consistency has been maintained regarding the non-inclusion of VAT in the justiprecio to protect the assets of the expropriated party. The evolution shows a repeated application of the rules of temporal imputation according to the occupation or the accrual of payments.

Analysis based on 57 of 60 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2286-25 25 Nov 2025

Gain or loss from expropriation is recognised in the year of occupation

SG de Impuestos sobre la Renta de las Personas Físicas
expropiación forzosaimputación temporalganancia patrimonialjustiprecioocupación LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V0758-25 29 Apr 2025

Capital gain from expropriation is recognised in the year of occupation

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialexpropiación forzosaimputación temporaljustiprecioocupación LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V3189-21 23 Dec 2021

Urbanised plots delivered under expropriation subject to 21% VAT

SG de Impuestos sobre el Consumo
justiprecioexpropiación forzosapatrimonio público del sueloactividad empresarialderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2712-20 4 Sept 2020

Delivery of urbanised or urbanising land is subject to VAT

SG de Impuestos sobre el Consumo
expropiación forzosajustipreciourbanizaciónterrenos rústicosexención LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 4.dos
Affects CompanyExpat · Non-residentIndividual

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