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V4973-16 ·16 November 2016 ·consulta-vinculante Medium impact
FISCAL

Foreign transfer of own funds not considered income in Spain

A resident of Equatorial Guinea asks whether transferring money to Spain is taxable. The DGT responds that moving funds between accounts is not income generation, and only income from activities carried out in Spain is taxable.

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Lifecycle

2016-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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