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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 upon moving their fiscal residence to Switzerland. The DGT confirms that this provision, allowing deferral of the self-assessment 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. Según la jurisprudencia del TJUE, no se puede imponer un régimen de tributación de plusvalías latentes al trasladarse a Suiza que sea distinto al que se aplicaría en un Estado miembro de la Unión.
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