Cash payment complaint
You can notify the Tax Agency of non-compliance with the limitation on cash payments of 1,000 euros or more (10,000 if the person making the payment is a natural person not acting as the owner of the professional company with no tax domicile in Spain).
Limitations on cash payments
1,000 or more (or the equivalent in foreign currency) may not be paid in cash for transactions where one of the parties involved is acting as the owner of the company or professional.
The above amount is EUR 10,000 (or its equivalent in foreign currency) when the payer is a natural person who can prove that he/she is not resident for tax purposes in Spain and is not acting in his/her capacity as a business or professional person.
To calculate the above amounts, the amounts of all transactions or payments into which the delivery of goods or services may have been split are added together.
They are considered means of payment:
- Bank notes and coins, whether Spanish or foreign.
- Bank checks made out to the bearer in any currency.
- Any other physical means, including electronic means, designed to be used as a means of payment to the bearer.
Those involved in transactions that cannot be paid in cash must keep proof of payment for five years from the date of payment, in order to be able to prove, if so required by the Tax Agency, that the payment was made by any of the non-cash means of payment.
This limitation does not apply to payments and receipts made at credit institutions or to cash exchange transactions carried out by currency-exchange bureaux.