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A query was raised regarding the correct distribution of deposit returns between a mother (usufructuary) and two children (nuda owners). The DGT ruled that returns must be attributed to the actual owners in their respective proportions, covering both full ownership and usufruct, provided they are supported by reliable evidence.
Cuestión planteada Pregunta si es correcta esta forma de distribución.
Los rendimientos del capital mobiliario se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales según las normas de titularidad jurídica y las pruebas aportadas. La titularidad formal en registros bancarios puede ser desvirtuada si se acredita la existencia de otras titularidades. Por tanto, la distribución debe seguir la proporción de la titularidad del pleno dominio y del usufructo debidamente acreditada.
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