Wife and husband, sharing of goods and of Bank account but there is a surprise: if there is no willingness on the part of both to share the money, even a single withdrawal can “cost” the payment of a tax if the money is taken “unduly” and the sum of money must be immediately returned .
The sentence of the Supreme Court
With a sentence, number 25684 of 22 September 2021, the Court of Cassation decided that money cannot be withdrawn if there is no will of one of the two: even if the account is shared, therefore jointly held, this does not mean that the husband can withdraw the wife’s money without her having given her consent. In our case there is a man who, in fact, was rejected by the appeal after an assessment on the sum paid by the woman in the bank.
Cos’è “l’soul of giving”
The Ermellini explained that the money belongs to the couple only and only if there is the will, on the part of the person who pays the money, to make a gift, then to share it. Otherwise, as in this case, the man can be accused of unduly pocketing his wife’s sum and will be forced to pay us the tax. One of the key passages of the sentence states that “the payment of a sum of money by a spouse to a current account jointly held by the other spouse does not in itself constitute an act of donation“. In fact, a joint account with different signatures and availability of a sum of money that belonged only to one of the two, can be qualified as”cloning live“when it has been ascertained that the animus donandi exists, therefore the possibility of being freely used by both.
What the tax authorities say
In addition to the law, the Tax Authority also gets involved: as it writes Yahoo finance, income revenues that fall under Article 6 of Presidential Decree 22 December 1986 n. 917, will be subject to taxation “even if the taxpayer has been sentenced to return the unlawfully collected sums and to pay compensation for the damage caused or if the perpetrator of the crime had the intention not to retain the wealth received in his own assets, but to transfer them to third parties“. Double mockery, therefore: the return of the husband’s money is not enough, we must also pay the tax. In fact, the case we have talked about, which saw the unfortunate husband as the protagonist, after the sentence of the judge, was delivered by the Revenue Agency a notice of assessment where the payment of theIrpef on the money withdrawn.
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