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A taxpayer inquired whether transferring savings and assets to Spain following a change of residence from Saudi Arabia carries tax consequences. The DGT ruled that this movement does not constitute the acquisition of income subject to taxation.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, del traslado de su patrimonio a nuestro país, como consecuencia de su cambio de residencia.
El mero traslado de patrimonio a España como consecuencia del cambio de residencia no está incluido en los supuestos que determinan la obtención de una renta sujeta a tributación según el artículo 6 de la LIRPF. No obstante, la DGT no se pronuncia sobre la calificación fiscal del origen de dicho patrimonio.
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