When I feel it and when I am sure about my feelings. When you love someone you just say it you don't need some special moment to tell it, otherwise if you wait for some special time you might lose your loved one..
Lol when U feel it, then say it! It's that simple right? Saying I love you is like a binding contract, once you said it there's no turning back. So, be careful to avoid disappointment and heartache.
Like everyone else on here: Say it when you feel it. When you look at your partner and just know that you love them. You get excited when you know you're about to see them, you close your eyes and you see their smile and you would be willing to do whatever to make them happy.