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A query was raised regarding whether withdrawing cash and subsequently redepositing it into a bank account affects Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this movement has no tax implications, though it warned that the origin of the funds must be proven upon deposit.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, de la retirada y del reingreso de efectivo en la cuenta bancaria.
La realización de una retirada y un posterior ingreso de efectivo en una cuenta bancaria no tiene, en principio, trascendencia para el IRPF. No obstante, el contribuyente debe acreditar el origen del dinero que ingresa en la cuenta bancaria.
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