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A query was raised regarding whether withdrawing cash from a bank account for future investments or payments affects Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the withdrawal itself has no tax implications, but warned of the necessity to prove the origin of the funds.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, de la retirada y del empleo de dicho dinero en la realización de inversiones o en el pago de gastos.
La retirada de dinero en efectivo de una cuenta bancaria y su posterior uso para inversiones o pagos no tiene, en principio, trascendencia para el IRPF. No obstante, la DGT no puede calificar las consecuencias fiscales de la inversión futura sin conocer su origen exacto. El contribuyente debe acreditar el origen del dinero que emplee en inversiones o gastos.
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