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V3192-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Article 95 bis of the LIRPF does not apply if the last fiscal residence period is 2014

The consultant asks whether the new rule on capital gains from residence change affects those who cease being residents in 2015. The DGT responds that the rule only applies from 1 January 2015 if the last tax period to declare is 2015 or later.

In 6 key points

Lifecycle

2015-10-21PublishedPublished 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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