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V2506-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Article 95 bis of the LIRPF requires that the last tax period to be declared be 2015 or later

A resident in Spain with a 29.63% stake in an entity inquires whether Article 95 bis of the LIRPF applies to them due to a job transfer abroad. The DGT responds that the application depends on whether the change of residence occurs in the 2015 tax period or subsequent periods.

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 later. If the last tax period is 2014, it is not applicable. Effective application depends on the taxpayer maintaining the status of tax resident in the 2015 tax period or subsequent periods.

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