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V2270-15 20 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Article 95 bis of the LIRPF does not apply if the last tax period to be declared is 2014

A taxpayer who moved their residence from Spain to Germany in November 2014 asks whether the new rule regarding capital gains due to change of residence applies to them. The DGT responds that, as 2014 is their last tax period as a resident, the rule is not applicable to them.

The question raised

Whether Article 95 bis of the Personal Income Tax Law regarding capital gains due to change of residence could be applicable to them.

The DGT's ruling

Article 95 bis of the LIRPF entered into force on January 1, 2015, therefore requiring that the last tax period to be declared be 2015 or subsequent years. If the taxpayer moves their residence and their last tax period to be declared is 2014, this rule is not applicable to them.

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