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A taxpayer with shareholdings valued at over four million euros asks whether Article 95 bis.6 of the LIRPF applies when moving their fiscal residence to Switzerland. The DGT confirms that this provision is applicable.
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 diferir la autoliquidación de las ganancias patrimoniales por cambio de residencia, 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 Estados miembros de la UE o del EEE se extiende a Suiza.
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