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A taxpayer asks whether capital gains from shares sold in a daughter's account belong to her or the minor. The DGT responds that ownership is determined by the actual beneficial owner, not the name on the bank record.
Cuestión planteada Determinación de la individualización en el IRPF de la ganancia patrimonial obtenida.
Las ganancias y pérdidas patrimoniales se atribuyen a quien ostente la titularidad dominical de los bienes, con independencia de la titularidad formal en registros bancarios. El hecho de que la cuenta sea de la hija pero la madre sea representante o autorizada es un indicio de titularidad que puede desvirtuarse. Para imputar la ganancia a la hija, se debe acreditar fehacientemente que ella era la dueña real de las acciones mediante cualquier medio de prueba admitido en Derecho.
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