7,4,1,2. Individualization

The returns from economic activities shall be considered to be obtained by those who regularly, personally and directly manage, on their own account, the means of production and human resources assigned to the activities.

It shall be presumed, unless proven otherwise, that these requirements are met by those who appear as owners of economic activities.

Benefits between members of the family unit

1. Employment income (art. 30.2 Law)

   When it is duly proven, with the appropriate employment contract and affiliation to the corresponding Social Security regime, that the spouse or minor children of the taxpayer who live with him/her work regularly and continuously in the economic activities carried out by the same, the remunerations stipulated with each of them will be deducted, to determine the income, provided that they are not higher than the market remuneration corresponding to their professional qualifications and work performed.

   These amounts will be considered to have been obtained by the spouse or minor children as work income for all tax purposes.

2. Assignments of assets or rights (art.30.3 Law)

   When the taxpayer's spouse or minor children who live with him/her transfer assets or rights that serve the purpose of the economic activity in question, the stipulated consideration shall be deducted to determine the income of the holder of the activity, provided that it does not exceed the market value and, in the absence of the former, the amount corresponding to the latter may be deducted.

   The consideration or market value will be considered capital income of the spouse or minor children for all tax purposes.

   The provisions of this rule shall not apply when it concerns property and rights that are common to both spouses.