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The consultant asks whether the new Article 95 bis of the LIRPF on capital gains from a change of residence affects them if their last year of fiscal residence in Spain was 2014. The DGT responds that the provision does not apply in this case.
No impact; the new Article 95 bis of the LIRPF does not apply to individuals whose last fiscal residence year was 2014.
The tax team reviews your specific situation.
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