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A married couple inquired whether a private agreement to distribute lottery prizes and offset costs is valid to justify shared ownership. The Directorate General for Traffic (DGT) responded that shared ownership can be proven by any means of evidence admitted in law, the assessment of which is at the discretion of the Administration.
Cuestión planteada Validez del acuerdo para justificar los premios compartidos.
La titularidad compartida de los premios se puede acreditar por cualquiera de los medios de prueba admitidos en Derecho, según el artículo 106.1 de la Ley General Tributaria. Corresponde a los órganos de gestión e inspección tributaria la valoración de las pruebas aportadas para determinar dicha circunstancia.
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