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MEDIUM
FISCAL

No obligation to declare cash holdings below thresholds

V1563-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1563-25
Published
3 Sept 2025

Summary

A taxpayer asks whether they must declare cash kept at home after withdrawing from their bank account. The DGT responds that there is no specific tax obligation to report such holdings, but a duty to cooperate with administrative requests exists.

In 5 key points

Lifecycle

2025-09-03PublishedPublished 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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