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V3900-15 4 December 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 year as a resident is 2014

The consultant asks whether the new Article 95 bis of the LIRPF, in force since 2015, affects them after transferring their residence to Andorra in December 2014. The DGT responds that, as 2014 is their last year as a tax resident, the rule is not applicable to them.

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 taxpayer of the Personal Income Tax is 2014, the question arises, 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, as 2014 is the last period to be declared for IRPF and it is a provision in force since January 1, 2015, it is not applicable.

The DGT's ruling

Article 95 bis of the LIRPF requires that the last tax period to be declared for the tax must be 2015 or subsequent years. If the natural person loses the status of tax resident and their last fiscal year to declare is 2014, this provision is not applicable to them.

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