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A taxpayer asks whether transferring shares from a joint investment account to a sole account for their spouse has tax implications. The DGT responds that such a formal change of ownership constitutes, in principle, a transfer generating capital gains or losses for the outgoing owner.
Question raised: Tax implications of said transfer in Personal Income Tax (IRPF).
Capital gains or losses are attributed to the person who holds the ultimate ownership of the assets, regardless of the formal ownership in bank records. The transfer of shares from a joint account to an individual account of one spouse entails, in principle, a change of ownership that generates a capital gain or loss for the taxpayer. However, this effect may be avoided if it is reliably proven that the ultimate ownership remains with both spouses.
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