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V3065-15 ·13 October 2015 ·consulta-vinculante Medium impact
Tax

No applies article 95 bis LIRPF if last fiscal residence year is 2014

The consultant asks whether the new regime for capital gains on change of residence applies if their last year of fiscal residence in Spain was 2014. The DGT responds that, as the article came into force on 1 January 2015, it does not apply in this case.

In 6 key points

How it affects those involved

The new capital gains regime on change of residence is not applicable to individuals who last resided in Spain in 2014.

Lifecycle

2015-10-13PublishedPublished 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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