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V3614-20 ·21 December 2020 ·consulta-vinculante Medium impact
Tax

Joint ownership in non-indistinct accounts does not determine ownership of funds for Inheritance Tax purposes

The inquirer asks whether the funds in an account with multiple holders should be included in the estate at 50% or 33.33%. The DGT responds that joint authority to dispose of funds does not imply ownership of the funds and that the percentage must be proven according to the origin of the money.

Lifecycle

2020-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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