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V0640-25 ·8 April 2025 ·consulta-vinculante Low impact
Tax

Co-titularity in a bank account does not necessarily constitute a donation

The consultant asks whether being listed as a co-signatory on their parents' accounts could be considered a donation. The DGT responds that co-titularity only grants disposal rights to the bank, without determining ownership of funds or constituting a donation.

In 6 key points

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2025-04-08PublishedPublished 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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