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A taxpayer sought clarification on whether depositing compensation into a joint account held with a domestic partner would trigger Inheritance and Gift Tax. The DGT ruled that joint ownership only grants access to funds but does not transfer ownership unless the legal requirements for a gift are met.
Cuestión planteada Si el hecho de efectuar el ingreso de la indemnización en una cuenta con ambos titulares supone el devengo del Impuesto sobre Sucesiones y Donaciones por el concepto de donación y si eso se podría evitar ingresándolo en una cuenta con titularidad del consultante en la que su pareja estuviera autorizada. En caso afirmativo, se consulta si los rendimientos que genere la referida indemnización deben imputarse por mitades a los dos cotitulares de la cuenta bancaria indistinta.
El ingreso de dinero privativo en una cuenta con titularidad compartida no implica necesariamente una donación si no concurren tres requisitos: acto de disposición con ánimo de liberalidad, aceptación del donatario y conocimiento de dicha aceptación por el donante. La cotitularidad solo significa que cualquiera de los titulares tiene facultades dispositivas frente al banco, pero no que todos sean propietarios de los fondos. Por tanto, si no hay intención de transmitir la propiedad, no hay devengo del impuesto y los rendimientos deben declararse por el propietario exclusivo en el IRPF.
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