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V0160-18 ·29 January 2018 ·consulta-vinculante Medium impact
FISCAL

Contributor must prove foreign assets originated from declared income

A Spanish tax resident asks how to demonstrate a Swiss property was acquired with declared income to avoid classification as unjustified patrimony gains. The DGT responds that the burden of proof lies with the taxpayer.

In 6 key points

Lifecycle

2018-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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