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V1844-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Deferred exit tax applicable upon fiscal residence transfer to Switzerland

A taxpayer with shareholdings valued at over four million euros asks whether Article 95 bis.6 of the LIRPF applies when moving their fiscal residence to Switzerland. The DGT confirms that this provision is applicable.

In 6 key points

How it affects those involved

Taxpayers relocating to Switzerland may benefit from a deferral of exit tax under specific conditions.

Lifecycle

2021-06-14PublishedPublished 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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