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V0413-26 ·26 February 2026 ·consulta-vinculante Medium impact
Tax

Private funds deposited in a joint account do not necessarily constitute a donation

The consultant asks whether depositing private funds into a shared account with their spouse constitutes a donation. The DGT responds that co-ownership of an account grants only disposal rights to the bank, but does not establish ownership of the funds or constitute a donation.

In 6 key points

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2026-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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