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Practical Income Manual 2022.

3. Loss of taxpayer status due to change of residence

Regulations: Articles 14.3 and 95 bis Law Personal Income Tax , 63.2 and 121 Regulation Personal Income Tax

The assumptions that give rise to the presentation of a complementary self-assessment are the following:

a. In general

In the event that the taxpayer loses his status due to a change of residence, all income pending imputation, in accordance with the provisions of the first paragraph of article 14.3 of the Personal Income Tax Law , They must be integrated into the tax base corresponding to the last tax period that must be declared for the aforementioned tax.

To do so, a complementary self-assessment, if applicable, must be carried out, without penalty or interest for late payment or any surcharge, within three months from the time the taxpayer loses his or her status due to a change of residence.

b. Transfer of residence to another Member State of the European Union

Furthermore, in accordance with the provisions of the second paragraph of article 14.3 of the Personal Income Tax Law , when the transfer of residence occurs to another Member State of the European Union, the taxpayer may choose for imputing the pending income in accordance with the provisions of the previous paragraph, or for presenting, as each of the income pending imputation is obtained, a complementary self-assessment without penalty, late payment interest or any surcharge, corresponding to the last period that must be declared for Personal Income Tax .

The self-assessment will be submitted within the declaration period of the tax period in which said income would have been allocated if the loss of taxpayer status had not occurred.

c. Imputation of capital gains due to change of residence of article 95 bis of the Personal Income Tax Law

There is also, as of January 1, 2016, the special case of regularization by imputation of capital gains due to change of residence when the circumstances provided for in article 95 bis of the Law of occur. IRPF ##2##. The capital gains referred to in the aforementioned article must be integrated into the tax base corresponding to the last period that must be declared for this Personal Income Tax , carrying out, where appropriate, complementary self-assessment, without penalty or interest. of delay or any surcharge, within the deadline for filing Personal Income Tax corresponding to the first financial year in which the taxpayer did not have such a condition.

If the taxpayer opts for the application of the specialties provided for in the aforementioned article 95 bis of the Personal Income Tax Law in the event of a change of residence to another Member State of the European Union, or the Space European Economic Council with which there is an effective exchange of tax information, and any of the circumstances provided for in article 95 bis.6.a) of the Personal Income Tax Law occur that determine the obligation to self-assess the capital gain, the self-assessment will be submitted within the period between the date on which any of the circumstances referred to in article 95 bis.6.a) of the Personal Income Tax Law and the end of the immediately following personal income tax declaration period, or in the personal income tax declaration period corresponding to the first financial year in which the taxpayer did not have such status as a consequence of the change of residence, if this is later.

Therefore, according to this last rule, when the taxpayer loses his status in 2023, the tax period to which the complementary self-assessment will correspond will be 2022, as it is the last period in which he has had the status of taxpayer. IRPF ##1##.

Note: In the "Supplementary declaration" section of the declaration, you must mark the box ## with an "X" [110] if the complementary declaration is motivated by having lost taxpayer status due to change of residence (general assumption provided for in the first paragraph of article 14.3 of the Personal Income Tax Law ); box [111] if the reason is the transfer of residence to another Member State of the European Union and the taxpayer chooses to allocate the pending income as they are obtained, in accordance with the provisions of the second paragraph of article 14.3 of the Personal Income Tax Law and box [112] if the complementary declaration is motivated by the occurrence of any of the circumstances provided for in article 95 bis of the Personal Income Tax Law .

d. Loss of resident status of the partner who applied the tax deferral regime in spin-off, merger or absorption operations and exchange of securities when he transfers his residence to a Member State of the European Union, or the European Economic Area

Regulations: Articles 80.4 and 81.3 LIS ; art. 14.3 Law Personal Income Tax

In the case of natural person partners who have applied the special tax deferral regime provided for in Chapter VII of Title VII of the LIS and lose their resident status in Spanish , the difference between the market of the shares or participations received in exchange or in spin-off, merger or absorption operations, at the time of change of residence, and its tax value (which is the acquisition value and age of the shares delivered), unless the shares or participations are subject to a permanent establishment located in Spanish territory.

Regarding LIS see Law 27/2014, of November 27, on Corporate Tax.

However, when the partner acquires residence in a Member State of the European Union, or of the European Economic Area with which there is an effective exchange of tax information in the terms provided for in the first Additional Provision of Law 36/2006, of November 29, of measures for the prevention of tax fraud, the payment of the tax debt resulting from the application of the above will be deferred by the Tax Administration at the request of the taxpayer until the date of the transfer to third parties of the affected shares or participations , resulting in application of the provisions of LGT , and its implementing regulations, regarding the accrual of late payment interest and the constitution of guarantees for said postponement. If the complementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box [113] of the "Complementary declaration" section of the statement.

Regarding LGT see Law 58/2003, of December 17, General Tax ( BOE of December 18). Also keep in mind that the first Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud, has been modified by art. sixteenth.One of Law 11/2021, of July 9, on measures to prevent and combat tax fraud (BOE of July 10).