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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Withdrawing and redepositing cash into a bank account does not constitute a taxable event for Personal Income Tax
V0229-22
Withdrawing and redepositing cash into a bank account does not constitute income for Personal Income Tax (IRPF)
V0306-21
Re-depositing previously withdrawn cash does not constitute income for Personal Income Tax (IRPF)
V3522-20
Return of contributions via capital reduction may be taxed as investment income or be exempt depending on the source of funds
V3264-20
Joint ownership of an 'indistinct' account does not determine money ownership and may be subject to inheritance tax
V0307-20
Funds in joint accounts of spouses under community property regime taxed in Inheritance Tax based on origin and ownership
V1315-19
Depositing cash into a bank account does not, in principle, have tax implications for Personal Income Tax
V1320-19
Withdrawing cash from personal accounts generally has no tax implications for Personal Income Tax
V3279-17
Withdrawing cash from a bank account generally has no tax implications for Personal Income Tax
V1949-17
Investing cash withdrawn from a bank account into a property has no inherent impact on Personal Income Tax
V4110-16
Third-party money transfers to a cultural association generally have no impact on Personal Income Tax
V4109-16
Refunds of contributions in capital reductions are not subject to withholding tax, unless they derive from undistributed profits
V2017-16
Distribution of share premium will reduce the acquisition value of social shares
V1193-16
Withdrawing and redepositing cash into a bank account generally has no tax implications for Personal Income Tax
V3262-15
The withdrawal and re-deposit of cash into a bank account do not, in principle, have tax implications for Personal Income Tax
V3260-15
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