8.2.1.2. Individualization

Capital gains and losses shall be considered to be obtained by taxpayers who, as provided for in Article 7 of Act 19/1991 of 6 June, are holders of the assets, rights and other assets that come from them.

Acquisitions of goods and rights that do not derive from prior transfer, such as gains in the game, will be considered capital gains of the person to whom the right to obtain them or that has earned them directly

Unjustified capital gains shall be attributed according to the ownership of the assets or rights in which they are manifested.

Note: Capital gains and losses obtained by an entity in the income allocation regime for which the taxpayer is a member or participant must be included in section E "Special regimes" Income allocation system: Earnings from the CAPITLA and economic activities and capital gains and losses on the part that in each case is attributable to the taxpayer as a result of the application of the special income allocation regime.