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A taxpayer inquired whether removing a joint holder from a joint bank account constitutes a gift. The Directorate General for Taxes (DGT) ruled that this depends on the actual ownership of the funds: if the money belonged to both parties, removing one holder implies a gift of the other's share; if the money belonged solely to the taxpayer, there are no tax implications.
Cuestión planteada Si se entiende que existe donación o es una operación que no comporta carga tributaria.
La cotitularidad de disposición en cuentas indistintas no determina la propiedad de los fondos, la cual debe probarse según las relaciones internas entre los titulares. Si los fondos pertenecían a ambos, la exclusión de un cotitular constituye una donación de su parte de la titularidad dominical a la consultante. En tal caso, se devenga el Impuesto sobre Sucesiones y Donaciones, siendo la consultante el sujeto pasivo por ser la donataria.
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