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A taxpayer inquired whether depositing cash savings kept at home into a bank account has tax consequences. The Directorate General for Taxes (DGT) responded that the act of depositing the money does not affect Personal Income Tax (IRPF), but warned of the necessity to prove its origin.
Cuestión planteada Se consulta el tratamiento fiscal, por el IRPF, del ingreso del dinero en efectivo ahorrado que tenía en su domicilio, en una cuenta bancaria.
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