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V1563-25 3 September 2025 · SG de Tributos Criterion in force
OTRO · obligaciones tributarias formales

No obligation to declare cash holdings below thresholds

A taxpayer asks whether they must declare cash kept at home after withdrawing from their bank account. The DGT responds that there is no specific tax obligation to report such holdings, but a duty to cooperate with administrative requests exists.

The DGT's ruling

There is no specific tax obligation requiring the disclosure of the status of cash holdings at a residence under the hypotheses presented. Nevertheless, the obligation to cooperate with the Tax Administration remains in the event of a formal request for information. To justify the legality of the operation before the Administration, the means of proof provided for in civil legislation must be used.

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