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A resident of Equatorial Guinea asks whether transferring money to Spain is taxable. The DGT responds that moving funds between accounts is not income generation, and only income from activities carried out in Spain is taxable.
Cuestión planteada Si el traspaso de dinero de Guinea Ecuatorial a España está sujeto a tributación, tanto si lo realiza una persona física o una persona jurídica.
El traspaso de fondos propios desde el extranjero no tiene efectos impositivos porque la transferencia entre cuentas no constituye obtención de rentas. Los rendimientos por cuenta propia solo tributarían si se realizan actividades económicas en territorio español. Los rendimientos por cuenta ajena solo están sujetos en España si derivan de una actividad personal desarrollada en territorio español.
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