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The inquirer asks whether the funds in an account with multiple holders should be included in the estate at 50% or 33.33%. The DGT responds that joint authority to dispose of funds does not imply ownership of the funds and that the percentage must be proven according to the origin of the money.
Question posed: Whether 50 percent or 33.33 percent of said account must be included in the hereditary estate.
Joint ownership in non-indistinct or joint accounts only grants powers of disposal towards the bank, but does not determine the ownership (proprietary title) of the balance. The ownership of the funds depends on the original belonging of the money and must be reliably proven by the person seeking to assert such a right. Upon the death of a joint holder, the other loses the power of disposal over the portion belonging to the deceased, which must be included in their estate.
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