7.2.1. Individualization and attribution of income

Capital returns are allocated to taxpayers who, in accordance with article 7 of the Capital Gains Tax Act 19/1991 of 6 June, are holders of the capital -assets or rights- giving rise to those returns (article 11.3 Act).

Income from civil companies that are not subject to corporate tax, unclaimed inheritances, community property and other entities referred to in article 35.4 of Law 58/2003, of 17 December, General Tax Law, shall be attributed to the partners, heirs, commoners or participants, respectively, according to the rules or agreements applicable in each case and, if these are not reliably recorded by the Tax Authority, they shall be attributed in equal parts (art. 89.3 of the Law). The income corresponding to these entities must be declared in the Section: Special regimes. Income allocation regime: returns on capital and economic activities and capital gains and losses