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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.
Cuestión planteada
No existe una obligación tributaria específica que obligue a suministrar la situación de la tenencia de efectivo en el domicilio bajo las hipótesis planteadas. No obstante, se mantiene la obligación de colaboración con la Administración tributaria ante un eventual requerimiento de información. Para justificar la licitud de la operación ante la Administración, se deberán utilizar los medios de prueba previstos en la legislación civil.
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