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“Exit Tax” is applied in Spain since January 1st of 2015. This Act says that all the profit coming from actions or participations from relevant entities will be taxed in the cases where the taxpayer relocates his legal residence to another country. Section 71 from article 1, from the Act of Amendment of the Personal Income Tax (IRPF) introduces a new article 95bis that creates more content to the latest 7th section from Title X, called “Capital gains in a change in residence”. It’s about an exte
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Title Exit Tax
“Exit Tax” is applied in Spain since January 1st of 2015. This Act says that all the profit coming from actions or participations from relevant entities will be taxed in the cases where the taxpayer relocates his legal residence to another country. Section 71 from article 1, from the Act of Amendment of the Personal Income Tax (IRPF) introduces a new article 95bis that creates more content to the latest 7th section from Title X, called “Capital gains in a change in residence”. It’s about an exte
Work type Article
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Registry info in Safe Creative
Identifier 1902199990201
Entry date Feb 19, 2019, 1:14 PM UTC
License All rights reserved
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Author. Holder socialonce. Date Feb 19, 2019.
Information available at https://www.safecreative.org/work/1902199990201-exit-tax-
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Registration: 1902199990201
