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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.
Cuestión planteada Si el ingreso del dinero de la caja fuerte en una cuenta corriente tendría efectos en su IRPF.
La realización de un ingreso de dinero en efectivo procedente de una caja fuerte en una cuenta bancaria no tiene, en principio, trascendencia a efectos del IRPF. No obstante, la consultante debe poder acreditar el origen del dinero ingresado mediante los medios de prueba admitidos en Derecho. Corresponderá a los órganos de gestión e inspección tributaria la valoración de las pruebas aportadas.
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