Iran has decided to expropriate 132 military and civilian Iraqi planes that sought refuge in several Iranian cities in the final phase of the Persian Gulf war to escape destruction at the hands of allied forces last year, Saudi and Kuwaiti officials here say.

The number of the Iraqi planes is much larger than reported earlier, when accounts put the number at 60, including Russian-made MIG fighters and Sukhoi bombers as well as several European-made civilian planes and American Boeing 747's.

Arab officials who confirmed the report that appeared this morning on the front page of the Saudi daily Asharq Al-Awsat said they were informed by the Iranians of the decision that they said Iran was making as a first step toward claiming more than several hundred billion of dollars in damages from the Iraq-Iran war of 1980-88. Value of Iraqi Planes

The Saudi daily put the value of all the Iraqi planes being confiscated by Iran at $1.2 billion.

Kuwaiti officials said that six of the airplanes that Iran had been holding were Kuwaiti-owned Airbus civilian aircraft, which they had been negotiating to get back from Iran. The first of the Kuwaiti planes was returned yesterday, the Kuwaitis said, but others are still held up, since Iran is demanding $90 million from Kuwait for parking and maintenance fees since it received the planes from Iraq last year.