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V2005-21 ·1 July 2021 ·consulta-vinculante Medium impact
Tax

Joint ownership of an indivisible account does not determine ownership of the funds, and ownership of the property must be proven

The inquirer asks what means of proof must be provided to justify that the money in an indivisible account does not belong to their father's estate. The DGT responds that the power of disposal towards the bank does not imply ownership of the funds and that actual ownership must be proven according to the origin of the money.

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2021-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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