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V0021-26 8 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · hecho imponible

Receipt of funds for third parties' expenses has no tax impact under IRPF

A co-owner of a cemetery asks whether receiving money from other owners to pay common expenses constitutes income. The DGT responds that receiving money to cover expenses on behalf of third parties has no tax consequence under IRPF.

The question raised

Whether the receipt of such money constitutes the acquisition of income to be declared in the Personal Income Tax (IRPF) of the inquirer and their sister.

The DGT's ruling

The receipt of money from a third party to incur expenses on their behalf does not, in principle, constitute income subject to Personal Income Tax (IRPF). The taxpayer must be in a position to prove the origin of the money received from third parties.

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