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A married couple inquired whether a private agreement to distribute lottery prizes and offset costs is valid to justify shared ownership. The Directorate General for Traffic (DGT) responded that shared ownership can be proven by any means of evidence admitted in law, the assessment of which is at the discretion of the Administration.
This ruling provides legal certainty for taxpayers seeking to prove joint ownership of lottery winnings through non-formalised agreements, provided the evidence is legally admissible.
The tax team reviews your specific situation.
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