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V2279-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

The re-deposit of money into a bank account does not constitute income subject to Personal Income Tax

A query is made as to whether the re-deposit of cash into a bank account, after having been previously transferred, has tax implications for Personal Income Tax. The DGT responds that the mere operation of withdrawal and subsequent deposit does not constitute the acquisition of income.

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2016-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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