Qué fiscalidad se imputa al dinero recibido de otra persona en mi cuenta de Trading?

He creado una cuenta de Trading junto con otra persona. Esta persona va a realizar una transferencia desde su banco (en la que no soy titular, solo él) a dicha cuenta de Trading.

- Tengo que pagar yo el impuesto de donaciones al estar yo en la misma cuenta de trading que la persona que hace la transferencia, ¿dado qué yo no aporto € alguno?.

- Cómo se tributaría de cara a la declaración de IRPF los futuros beneficios, es decir, qué porcentaje tributa cada uno, ¿dado qué yo no aporté en un principio € alguno?.

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