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New guides on the latest Spanish tax and immigration developments.
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Un contribuyente residente en España consulta sobre el impacto fiscal de trasladar su residencia a Suiza, incluyendo la aplicación del exit tax y el Impuesto sobre el Patrimonio. La DGT resuelve que el régimen de diferimiento del impuesto de salida es aplicable al traslado a Suiza y que el Convenio de doble imposición evita la tributación española por el Impuesto sobre el Patrimonio sobre participaciones sociales.
The tax team reviews your specific situation.
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