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Form 100. 2019 Personal Income Tax return

7.3.2. Individualization

These incomes shall be charged to the owners of the real estate in accordance with article 7 of Act 19/1991, of 6 June, on Wealth Tax.

When there are real rights of enjoyment, the income eligible for this purpose in the holder of the right will be that which would correspond to the owner.

Income corresponding to civil companies, which are not subject to Corporation Tax, have or are not legal personality, and property, communities of goods and other entities referred to in Article 35,4 of Law 58/2003 of 17 December, General Tax, the members, heirs, co-owners or participants, respectively, will be assigned according to the applicable rules or agreements in each case and, if these will not be reliably recorded by the Tax Administration and shall be attributed equally (Article 87 of the Act).

Ownership of equity items, assets or rights (art. 7Ley 19/91)

Goods and rights will be allocated to taxpayers according to the standards governing legal ownership applicable in each case and based on the proof provided by them or ascertained by the Administration.

Where applicable, the standards governing legal ownership of assets and rights contained in the regulatory provisions of the economic regime for married couples, as well as the provisions of the civil laws applicable in each case to property relationships among family members.

The ownership of the assets and rights that, in accordance with the regulatory provisions or pacts of the corresponding economic regime for married couples are shared by both spouses, shall be allocated to each spouse equally, unless a different share split is proven.

When the ownership of the assets and rights is not duly certified, the Tax Agency shall be entitled to take as owner whoever is stated as such on the tax or other public registry.

Charges, levies, debts or obligations shall be allocated to taxpayers according to the rules and criteria set forth in the paragraphs above.