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A Swiss resident who previously lived in Spain has sought clarification on whether the provisions of article 95 bis.6 of the Spanish Personal Income Tax Law allow deferral of the self-declaration of capital gains upon relocating to Switzerland.
Cuestión planteada Si procede aplicar el artículo 95 bis de la Ley del Impuesto sobre la Renta de las Personas Físicas, relativo a las ganancias patrimoniales por cambio de residencia, y, en particular, si podría resultar de aplicación el apartado 6 del mismo.
El apartado 6 del artículo 95 bis de la LIRPF es aplicable al traslado de residencia a Suiza. Esto se debe a que el Acuerdo sobre la Libre Circulación de Personas entre la Comunidad Europea y la Confederación Suiza garantiza la libre circulación y la igualdad de trato. Según la jurisprudencia del TJUE, no se puede aplicar un régimen de impuesto de salida a un nacional que se traslada a Suiza que no se aplique a quienes se trasladan a la UE o al EEE.
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