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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, que permite aplazar la autoliquidación de las ganancias patrimoniales por cambio de residencia, es aplicable también cuando el traslado se realiza 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. Por tanto, el régimen de especialidades para Estados miembros de la UE o del EEE se extiende a este supuesto.
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