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• Receiving or making any payment in cash of amounts equal to or greater than €3,000 is forbidden (or the equivalent to that in foreign currency). This limit increases to €10,000 for payments by non-resident natural persons provided that they do not act as entrepreneurs or merchants.
• For persons subject to corporate income tax and to personal income tax that are or should be required to keep accounts, payments equal to or greater than €1,000 or its equivalent in foreign currency should be made through a means of payment allowing for their recipient’s identification.
• Paying taxes in cash for amounts greater than €500 is forbidden.