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Un Nuevo Exit Tax En El Ordenamiento Español: El Artículo 95 Bis Lirpf

Author

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  • Aurora Ribes Ribes

    (Universidad de Alicante)

Abstract

La reforma fiscal acometida en 2014 ha introducido un nuevo impuesto de salida en el ordenamiento español. En efecto, el artículo 95 bis LIRPF, en vigor desde el 1 de enero de 2015, resulta aplicable a determinados supuestos de traslado de residencia fiscal de titulares de participaciones significativas. Este trabajo examina los distintos escenarios gravados por el exit tax, a fin de concluir su adecuación o no a la luz de la jurisprudencia europea en la materia. Asimismo, desde la óptica del Derecho Internacional Tributario, se analiza si el artículo 95 bis LIRPF podría constituir un supuesto de treaty override y se ofrecen soluciones en aras a evitar la doble imposición interna y/o internacional que eventualmente pueda producirse.

Suggested Citation

  • Aurora Ribes Ribes, 2015. "Un Nuevo Exit Tax En El Ordenamiento Español: El Artículo 95 Bis Lirpf," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 154(1), pages 119-138, March.
    • Handle: RePEc:hpe:crotri:y:2015:v:154:i:1:p:119-138
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    More about this item

    Keywords

    Impuestos de salida; artículo 95 bis LIRPF; ganancias patrimoniales; cambio de residencia; treaty override.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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