Doctrine by topic · DGT Observatory

Exit Tax: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2016–2026

Current position

The deferral regime for the self-assessment of capital gains due to change of residence (Article 95 bis of the LIRPF [Personal Income Tax Law]) is applicable to transfers to Switzerland. This is based on the Agreement on the Free Movement of Persons between the EU and the Swiss Confederation, which guarantees equal treatment. In the event of a gift of shares following the transfer, the capital gain shall be self-assessed but shall be reduced by the difference between the market value and the acquisition value.

The DGT's position has shifted from focusing on the tax application thresholds in 2016 to consolidating the extension of the deferral benefit to Switzerland. From 2019 onwards, the administration establishes that the Agreement on the Free Movement of Persons obliges Switzerland to be treated as an EU Member State for exit-tax purposes. The most recent rulings maintain this line and specify the treatment in the event of a gift subsequent to the transfer.

Turning points

  1. V2959-19

    Establishes that the special regime to avoid immediate taxation extends to Switzerland due to the Agreement on the Free Movement of Persons.

  2. V1648-26

    Specifies that, following the transfer to Switzerland, the gift of shares requires the self-assessment of the capital gain, allowing for a reduction by the difference in values.

Analysis based on 8 of 8 rulings with a stated position. Updated 12 October 2026.

Rulings on this topic

7
V1781-22 27 Jul 2022

Exit tax relief available for residents moving to Switzerland

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialescambio de residenciaexit taxvalor de mercadolibre circulación de personas LIRPF — Ley 35/2006 del IRPF art. 95 bis.1LIRPF — Ley 35/2006 del IRPF art. 95 bis.6
Affects CompanyExpat · Non-residentIndividual
V1843-21 14 Jun 2021

Deferred exit tax applicable upon fiscal residence transfer to Switzerland

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialescambio de residenciavalor de mercadoexit taxresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 95.bisLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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