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The inquirer asks whether transferring money from a joint account or using it for their mother's expenses constitutes a gift. The DGT rules that account ownership only grants powers of disposal towards the bank, whereas the actual ownership of the funds depends on who provided them.
Cuestión planteada Implicaciones fiscales que conllevaría que el dinero obtenido de la venta del inmueble se deje en la cuenta bancaria conjunta para atender a los gastos derivados de las necesidades básicas que la madre del consultante pueda tener mientras viva, o bien optar por transferir a las cuentas personales del consultante y sus hermanos el importe que les corresponde a cada uno de ellos.
La cotitularidad en cuentas indistintas no presume la existencia de un condominio ni la propiedad por partes iguales, sino solo facultades de disposición frente al banco. La titularidad dominical se determina por la pertenencia originaria de los fondos. Si se usan los fondos para gastos de la madre o se transfieren a los hijos, podría existir una donación si concurren los requisitos del Código Civil (empobrecimiento, enriquecimiento, animus donandi, etc.).
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