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V0508-21 ·8 March 2021 ·consulta-vinculante Medium impact
Tax

DGT lacks competence to assess the validity of a bank certificate as evidence

The inquirer asks whether a bank certificate is valid for justifying the origin of funds that were withdrawn and subsequently redeposited. The DGT responds that it does not have the authority to assess the effectiveness of specific means of evidence.

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2021-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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