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A query was raised regarding whether transferring savings earned through employment in the United States to Spain has tax implications. The Directorate General for Tax (DGT) ruled that the mere transfer of such funds does not constitute taxable income.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, de la transferencia a España del dinero ahorrado en los Estados Unidos de Norteamérica.
La transferencia de dinero procedente de ahorros derivados de un trabajo realizado y tributado en el extranjero no constituye la obtención de una renta según el artículo 6 de la LIRPF. No obstante, el contribuyente debe acreditar el origen de los fondos que ingresa en su cuenta bancaria.
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