8.2.1.2. Individualization

Capital gains and losses shall be deemed to have been obtained by taxpayers who, in accordance with the provisions of Article 7 of Law 19/1991 of 6 June on Wealth Tax, are the owners of the assets, rights and other assets from which they originate.

Acquisitions of property and rights that do not derive from a prior transfer, such as winnings from gambling, will be considered capital gains of the person to whom the right to obtain them corresponds or who has earned them directly.

Unjustified capital gains will be attributed based on the ownership of the assets or rights in which they are expressed.

Note: Capital gains and losses obtained by an entity under an income attribution regime of which the taxpayer is a member or participant must be recorded in section E "Special regimes" Income attribution regime: capital and economic activity income and capital gains and losses for the portion that in each case is attributable to the taxpayer as a result of the application of the special income attribution regime.