Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal

Resource Information

The work Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal

Title variation

Exit tax and trailing tax in the income tax for transfer of residence to a tax heaven [i.e. haven]

Creator

• Martos García, J.J

Subject

• tax haven
• exit tax
• non-resident
• extended limited tax liability
• residence
• individual income tax
• departure tax

Language

eng

Summary

This article discusses the legal regime of the change of fiscal residence to a tax haven, contained in article 8.2 of the Spanish Individual Income Tax Law (LIRPF). It analyses the requirements, the direct and indirect consequences of its application, and how it is integrated with other measures regarding the transfer of fiscal residence, such as the exit tax of article 95 bis and the rule of temporary imputation of article 14 LIRPF

Citation source

In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 423 ; p. 55-72

Geographic coverage

• European Union
• Europe

Language note

Spanish