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V0160-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias de patrimonio no justificadas

Contributor must prove foreign assets originated from declared income

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.

The question raised

For the purposes of the provisions of the second paragraph of Article 39.2 of the Personal Income Tax Law, accreditation that the ownership of assets or rights corresponds to declared income.

The DGT's ruling

To prevent the holding of assets abroad from being considered an unjustified capital gain, the taxpayer must prove that the ownership corresponds to declared income or to income obtained when they did not hold the status of a taxpayer. The burden of proof lies with the interested party, who must provide the means of evidence certifying such origin to the Tax Administration.

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