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V1781-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Exit tax relief available for residents moving to Switzerland

A Swiss resident who previously lived in Spain has sought clarification on whether the provisions of article 95 bis.6 of the Spanish Personal Income Tax Law allow deferral of the self-declaration of capital gains upon relocating to Switzerland.

In 6 key points

How it affects those involved

Taxpayers relocating to Switzerland may benefit from deferral of capital gains self-declaration under specific conditions.

Lifecycle

2022-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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