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V0023-26 8 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · hecho imponible

Cash deposit from safe to bank account has no tax impact

A taxpayer asks whether depositing cash from a safe into a bank account has tax consequences. The DGT states that there is no fiscal impact, but warns that the source of the funds must be verifiable.

The question raised

Whether the deposit of money from a safe into a current account would have effects on their Personal Income Tax (IRPF).

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