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A query was raised regarding whether withdrawing and subsequently redepositing cash into a bank account has tax implications. The DGT ruled that these operations do not constitute the acquisition of income, although the taxpayer must be able to prove the origin of the funds.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, de la retirada y del reingreso en cuenta de dicho dinero.
La mera retirada y posterior ingreso de efectivo en una cuenta bancaria no se incluye en los supuestos que determinan la obtención de una renta sujeta a tributación. No obstante, el consultante debe acreditar el origen del dinero ingresado mediante los medios de prueba admitidos en Derecho. El reingreso de dinero en una cuenta no es una cuestión de naturaleza tributaria y no existe una norma que establezca un plazo al respecto.
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