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A taxpayer who worked in Mexico and is returning to Spain has enquired whether they must pay tax or submit documentation when transferring €20,000 from a Mexican account to a Spanish one. The DGT has ruled that the mere transfer of savings does not constitute income subject to Personal Income Tax (IRPF).
Cuestión planteada Desea conocer si debe pagar algún impuesto por dicha transferencia o presentar algún documento.
El traslado de ahorros desde el extranjero al país como consecuencia de un cambio de residencia no tiene efectos impositivos en el IRPF. La transferencia entre cuentas bancarias de la misma titularidad no se incluye en los supuestos de obtención de renta sujetos a este impuesto. Esto no exime de cumplir con otras obligaciones formales financieras o tributarias, ni de tributar por las rentas que esos fondos generen en España.
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