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V0950-25 ·29 May 2025 ·consulta-vinculante Low impact
Tax

Money transfer between different account holders is not automatically a donation

A son, acting as legal representative of his father, moves funds from his father's account to his own for better returns. The DGT states that such a transfer is not necessarily a donation unless the requirements of generosity under Civil Code are met.

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2025-05-29PublishedPublished 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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