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V3192-15 21 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cambio de residencia

Article 95 bis of the LIRPF does not apply if the last fiscal residence period is 2014

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.

The question raised

If in the year 2015 the consultant ceases to be a tax resident in Spain and, therefore, the last fiscal year for which they must pay tax in Spain as a Personal Income Taxpayer is 2014, the question is raised, in relation to the new article 95.bis of the Personal Income Tax Law, whether the entry into force of said article 95.bis would affect the case presented or, conversely, since 2014 is the last period to be declared for Personal Income Tax and it is a provision in force since January 1, 2015, it is not applicable.

The DGT's ruling

Article 95 bis of the Personal Income Tax Law (LIRPF), which regulates capital gains due to change of residence, entered into force on January 1, 2015. For its application, it is necessary that the last tax period to be declared for Personal Income Tax be the 2015 fiscal year or subsequent years. Therefore, if the last fiscal year of residence is 2014, this provision is not applicable.

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