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A taxpayer sought clarification on whether depositing redundancy pay into a joint account held with a domestic partner would constitute a taxable gift. The Directorate General for Taxes (DGT) ruled that joint ownership only grants access to funds, rather than legal ownership of them.
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.
Para que exista donación deben concurrir tres requisitos: acto de disposición con ánimo de liberalidad, aceptación del donatario y conocimiento de dicha aceptación por el donante. El mero ingreso de dinero privativo en una cuenta compartida no implica donación, ya que la cotitularidad solo otorga facultades dispositivas frente al banco, no la propiedad de los fondos. Por tanto, los rendimientos de capital generados deben tributar por el propietario exclusivo.
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