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V1864-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

Deferred exit tax applicable upon fiscal residence transfer to Switzerland

A taxpayer with participations valued at over four million euros asks whether Article 95 bis, paragraph 6, of the LIRPF can be applied upon moving their fiscal residence to Switzerland. The DGT confirms that this provision, allowing deferral of the self-assessment of capital gains, is applicable in this case.

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2021-06-15PublishedPublished 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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