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A taxpayer inquired whether the special provisions of Article 95 bis.6 of the Personal Income Tax Law (deferral of capital gains) could be applied when transferring their residence to Switzerland. The Directorate General of Taxes (DGT) ruled that they are indeed applicable.
Question raised: Whether it is appropriate to apply Article 95 bis of the Personal Income Tax Law regarding capital gains due to change of residence, and in particular, whether paragraph 6 thereof could be applicable.
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 de personas, tanto con actividad económica como sin ella. Por tanto, el régimen de especialidades para evitar la imposición inmediata de plusvalías latentes se extiende a este país.
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