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The consultant asks whether the new regime for capital gains on change of residence applies if their last year of fiscal residence in Spain was 2014. The DGT responds that, as the article came into force on 1 January 2015, it does not apply in this case.
Cuestión planteada Si en el año 2015 el 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:
El artículo 95 bis de la LIRPF entró en vigor el 1 de enero de 2015. Si el último período impositivo que debe declararse por el contribuyente es el ejercicio 2014, no resulta de aplicación la normativa sobre ganancias patrimoniales por cambio de residencia. Para el cómputo de los requisitos de residencia, el último período impositivo a declarar queda excluido de los quince períodos anteriores.
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