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A query was raised regarding whether withdrawing cash for personal custody and subsequently redepositing it into a bank account has tax implications. The DGT ruled that this operation does not involve the acquisition of income and, therefore, is not subject to tax.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, de la retirada y del reingreso en cuenta de dicho dinero.
La retirada y el posterior ingreso de efectivo en una cuenta bancaria no se incluye en los supuestos que determinan la obtención de una renta sujeta a tributación según el artículo 6 de la LIRPF. No obstante, la DGT no se pronuncia sobre las consecuencias fiscales del origen de ese dinero, señalando que el contribuyente debe acreditar de dónde proviene el importe ingresado.
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