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A lawyer inquired whether receiving money from a travel agency into his own account to return it to the agency's clients could be considered personal income. The Directorate General for Taxes (DGT) ruled that bank account ownership does not imply legal ownership of the funds if it can be reliably demonstrated that the money belongs to another person.
Question posed: Possibility of processing refunds through a bank account under their ownership without them being considered, for Personal Income Tax purposes, income of the inquirer.
Although the ownership of a bank deposit entails, in principle, the ownership of the funds, this circumstance may be invalidated if it is proven that the ownership of the assets corresponds to the client and not to the account holder. The inquirer must prove, through means admitted by law, that they are not the owner of the amounts. It shall be the responsibility of the Administration to assess the evidence provided to determine the ownership of the funds.
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