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The consultant asks whether depositing private funds into a shared account with their spouse constitutes a donation. The DGT responds that co-ownership of an account grants only disposal rights to the bank, but does not establish ownership of the funds or constitute a donation.
Cuestión planteada Si por el mero hecho de ingresar el dinero en una cuenta común se puede considerar que existe una donación hacia el consultante.
La cotitularidad en cuentas indistintas no determina por sí sola la existencia de un condominio sobre el saldo, sino que otorga facultades de disposición frente al banco. La propiedad de los fondos depende de la relación interna entre los titulares y la procedencia originaria del dinero. Para que exista donación, deben concurrir los requisitos del Código Civil, como el animus donandi. La calificación de la operación será una cuestión de hecho que deberá resolver la Administración gestora según las pruebas aportadas.
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