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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Shareholding determines homogeneity and attribution of capital gains
V1188-26
Private funds deposited in a joint account do not necessarily constitute a donation
V0413-26
Having a co-holder in a bank account does not necessarily constitute a donation
V0353-26
The inclusion of a joint holder in a bank account does not necessarily imply a donation
V1514-25
Joint ownership of an economic activity by two individuals is taxed via income attribution
V1747-24
Joint bank account ownership does not necessarily imply ownership of the funds
V0392-24
Joint bank account ownership does not determine money ownership or necessarily imply a gift
V1698-23
Income limits for objective estimation are computed jointly if spouses have similar activities and a common address
V1265-23
Joint ownership of a 'not-to-order' account does not determine money ownership or constitute an automatic gift
V2605-22
Co-owners may claim energy efficiency tax deductions based on their percentage of ownership
V1097-22
Holding personal funds in a joint account does not, in itself, constitute a gift for Inheritance and Gift Tax purposes
V0498-22
Joint ownership of an indivisible account does not determine ownership of the funds, and ownership of the property must be proven
V2005-21
La cotitularidad de una cuenta bancaria no determina la propiedad del dinero ni supone, por sí sola, una donación
V1070-21
Joint ownership in non-indistinct accounts does not determine ownership of funds for Inheritance Tax purposes
V3614-20
Las transferencias entre cuentas propias y cuentas cotitulares con el cónyuge no son donaciones por sí mismas
V2964-20
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