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A Spanish tax resident asks how to demonstrate a Swiss property was acquired with declared income to avoid classification as unjustified patrimony gains. The DGT responds that the burden of proof lies with the taxpayer.
Cuestión planteada A efectos de lo previsto en el párrafo segundo del artículo 39.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas, acreditación de que la titularidad de los bienes o derechos corresponde con rentas declaradas.
Para evitar que la tenencia de bienes en el extranjero se considere ganancia de patrimonio no justificada, el contribuyente debe acreditar que la titularidad corresponde con rentas declaradas o con rentas obtenidas cuando no tenía la condición de contribuyente. La competencia para valorar los medios de prueba aportados corresponde a los servicios de Gestión e Inspección de la AEAT. Por tanto, el consultante debe aportar los medios de prueba que acrediten dicha titularidad ante requerimiento de la Administración.
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