PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Cash payment complaint

Report to the Tax Agency and identify the other party when a payment is made in cash for an amount equal to or above the set limit of €1,000 or its equivalent in foreign currency (€10,000 if the payer is an individual who is not acting as a professional businessperson with a foreign tax address). If this is done by one of the parties to the transaction within three months of payment, they will be exempted from liability for the subsequent infringement. However, the simultaneous lodging of a complaint by both parties to the transaction will not exonerate either of them from liability.