Source of funds
There is no exhaustive statutory list — depending on the case, evidence of a sale, of an inheritance, or bank statements.
What is sought is not a particular document, but a plausible, traceable explanation. Depending on the risk classification, these may serve:
Which evidence is appropriate depends on the risk of the individual case — nor does SEPBLAC (Servicio Ejecutivo de la Comisión de Prevención del Blanqueo de Capitales, Spain's financial intelligence unit) prescribe a fixed document catalogue. The check targets plausibility: does the stated source of funds match the buyer's profile, that is, occupation and known financial standing?
Legal basis: Ley 10/2010, Art. 6
Practical tip: The absence of a statutory list is often read as a free pass — it is the opposite. With no list laid down for you, you have to be able to justify your selection. So record not only the documents, but why you considered those sufficient in this particular case.
AI-assisted tools were used in preparing these FAQs; the content was subsequently reviewed and approved by the Doxario editorial team. They reflect the general state of the law as at the review date shown and do not constitute individual legal or tax advice. To assess your own case — particularly where complex structures are involved (offshore companies, trusts, foundations, communities of heirs) or where the new EU rules leave room for doubt — we recommend consulting a lawyer specialising in Spanish anti-money-laundering law and, on tax questions, a tax adviser. Doxario is a deal management and compliance platform for estate agents in Spain, operated by Blue Pepper S.L.; we therefore have an economic interest in the solutions described in these FAQs. Doxario accepts no liability for decisions taken solely on the basis of these FAQs.
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