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V0117-16 ·18 January 2016 ·consulta-vinculante Medium impact
Tax

Joint ownership of accounts or funds does not determine ownership of assets upon death

A query was made regarding the tax regime for accounts and investment funds held under joint ownership following the death of one holder. The DGT ruled that the power of disposal does not imply ownership and that the deceased's funds must be included in their estate.

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Lifecycle

2016-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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