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The consultant asks whether the new rule on capital gains from residence change affects those who cease being residents in 2015. The DGT responds that the rule only applies from 1 January 2015 if the last tax period to declare is 2015 or later.
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 la entrada en vigor de dicho artículo 95.bis 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.
Para la aplicación del artículo 95 bis de la LIRPF, es necesario que el contribuyente sea sujeto del impuesto en el año de la pérdida de residencia. El artículo entró en vigor el 1 de enero de 2015, por lo que requiere que el último periodo impositivo a declarar sea 2015 o sucesivos. Si el último periodo impositivo a declarar es 2014, no resulta de aplicación este precepto.
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