Tributación en el IRPF de la ganancia patrimonial derivada de una expropiación forzosa en caso de retasación: STS de 7 de noviembre de 2024, rec. núm. 2440/2023 (1)

Abstract

Whoever suffers the expropriation of a property, must declare in the IRPF the capital gain resulting from comparing the acquisition value of the property and the appraisal received, applying the reducing coefficients if the property had been acquired before December 31, 1994. If a subsequent reassessment process is carried out, in which a greater capital gain is obtained, the coefficients will also be applied, since it is not considered a new and different gain, without prejudice to the fact that this additional part of the gain must be imputed to the period in which the reassessment becomes final.