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A taxpayer asks whether moving residence to Switzerland allows deferral of capital gains tax (exit tax) and whether they will still be liable for wealth tax in Spain. The DGT confirms that the deferral regime applies and that, under the Spain-Switzerland double taxation treaty, no wealth tax liability arises in Spain on their shares in the Spanish entity.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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