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The consultant asks whether losing Spanish fiscal residence obliges them to calculate capital gain from residence change. The DGT explains that Article 95 bis of the LIRPF applies only if specific market value and ownership percentage conditions are met.
Cuestión planteada Si la pérdida de residencia fiscal en España le exigiría liquidar la ganancia patrimonial por cambio de residencia del artículo 95 bis de la LIRPF.
Para que concurra la ganancia patrimonial por cambio de residencia, el valor de mercado de las acciones o participaciones debe exceder conjuntamente de 4.000.000 de euros, o bien, si no se cumple lo anterior, la participación debe ser superior al 25% y el valor de mercado debe exceder de 1.000.000 de euros. El contribuyente debe verificar si su situación encaja en estas circunstancias basándose en el valor de mercado determinado según las reglas del apartado 3 del artículo 95 bis.
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