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A taxpayer asks how to individualise income and dividends from a foreign brokerage account in their Personal Income Tax (IRPF) return, where they are the sole formal owner but the assets belong to the community property regime. The Directorate General for Taxes (DGT) rules that actual ownership prevails over formal ownership if it can be proven.
Cuestión planteada Al estar casado en régimen de gananciales, pregunta sobre la individualización en el IRPF de las ganancias patrimoniales y de los dividendos obtenidos a través de la referida cuenta.
Las rentas y ganancias se atribuyen a los titulares materiales de los bienes según las normas de titularidad jurídica y el régimen económico matrimonial. Aunque un contribuyente figure como titular formal en un bróker, si se acredita que los valores pertenecen a la sociedad de gananciales, las rentas se atribuirán al 50% a cada cónyuge. La carga de la prueba para acreditar esta titularidad recae en quien pretenda hacer valer ese derecho.
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