Doctrine by topic · DGT Observatory

Proof of Origin: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2015–2026

Current position

The receipt of funds or the execution of cash movements, such as withdrawing money from an account for subsequent use or deposit, does not in itself constitute income subject to IRPF (Personal Income Tax). However, the taxpayer maintains the obligation to prove the origin of the funds they deposit or use for payments and investments. The DGT does not qualify the tax consequences of the source of the money without knowing its real origin.

The DGT's position has remained constant since 2015. The criterion establishes that cash movements do not generate income according to article 6 of the LIRPF (Personal Income Tax Law), but it always conditions the tax classification on the taxpayer proving the origin of the funds. No changes in the applied doctrine are observed.

Analysis based on 10 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11

V0021-26 8 Jan 2026

Receipt of funds for third parties' expenses has no tax impact under IRPF

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponiblegastos por cuenta de tercerosobtención de rentaacreditación de origen LIRPF — Ley 35/2006 del IRPF art. 6

Affects CompanyExpat · Non-residentIndividual

V0604-24 9 Apr 2024

Receiving third-party funds to cover expenses does not constitute income for Personal Income Tax (IRPF) purposes

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponibleobtención de rentagastos por cuenta de tercerosacreditación de origenadministración tributaria LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0306-21 19 Feb 2021

Withdrawing and redepositing cash into a bank account does not constitute income for Personal Income Tax (IRPF)

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponibleobtención de rentaretirada de efectivoreingreso de fondosacreditación de origen LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V3452-20 27 Nov 2020

Transferring savings obtained abroad does not constitute a taxable event for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponiblerendimientos del trabajotransferencia de fondosahorrosacreditación de origen LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V1113-20 28 Apr 2020

Withdrawing and redepositing cash into a bank account does not constitute a taxable event for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponibleobtención de rentaretirada de efectivoreingreso de dineroacreditación de origen LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V3279-17 21 Dec 2017

Withdrawing cash from personal accounts generally has no tax implications for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponiblerendimientosbase imponibleacreditación de origenretirada de efectivo LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V4110-16 26 Sept 2016

Investing cash withdrawn from a bank account into a property has no inherent impact on Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponiblerentabase imponibleacreditación de origeninversión LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V4109-16 26 Sept 2016

Third-party money transfers to a cultural association generally have no impact on Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponibletrascendencia fiscalacreditación de origenrendimientosbase imponible LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V4101-16 26 Sept 2016

Depositing cash savings into a bank account has no inherent tax implications for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponiblerendimientos de actividades económicasacreditación de origenahorro en efectivo LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V3262-15 23 Oct 2015

Withdrawing and redepositing cash into a bank account generally has no tax implications for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponibleretirada de efectivoreingreso de efectivoacreditación de origenrenta LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V3260-15 23 Oct 2015

The withdrawal and re-deposit of cash into a bank account do not, in principle, have tax implications for Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

hecho imponibleretirada de efectivoreingreso de dineroacreditación de origenrenta LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

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