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The consultant asks whether the new Article 95 bis of the LIRPF on capital gains from a change of residence affects them if their last year of fiscal residence in Spain was 2014. The DGT responds that the provision does not apply in this case.
Cuestión planteada Si en el año 2015 la consultante deja de ser residente fiscal en España y, por tanto, el último ejercicio por el que debe tributar en España como contribuyente del Impuesto sobre la Renta de las Personas Físicas es 2014, se plantea, en relación con el nuevo artículo 95.bis de la Ley del Impuesto sobre la Renta de las Personas Físicas, si la entrada en vigor del artículo 95.bis de la LIRPF afectaría al caso planteado o, por el contrario, al ser 2014 el último período a declarar por IRPF y tratarse de un precepto en vigor desde 1 de enero de 2015, no resulta de aplicación.
El artículo 95 bis de la LIRPF entró en vigor el 1 de enero de 2015. Para su aplicación, es necesario que el contribuyente sea sujeto del impuesto en el periodo impositivo 2015 o sucesivos. Si el último periodo impositivo que debe declararse por IRPF es 2014, no resulta de aplicación este precepto.
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