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A taxpayer with participations valued at over four million euros asks whether Article 95 bis, paragraph 6, of the LIRPF can be applied when moving their fiscal residence to Switzerland. The DGT confirms that this provision, which allows deferral of the self-declaration of capital gains, is applicable in this case.
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. Por tanto, el régimen de especialidades para el pago diferido de las ganancias patrimonicales por cambio de residencia se extiende a este supuesto.
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