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V1164-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Returns and gains from a joint shares account are attributed to the legal owner

The DGT clarifies how to calculate income tax on a shares account with two owners after the death of one. The returns and gains are attributed to the holder of legal ownership of the assets.

In 6 key points

Lifecycle

2025-07-01PublishedPublished 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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