7.3.3. Individualization

The income from real estate capital corresponds to the people who are owners of the real estate, or the real rights over them, from which they come.

When there are real rights of enjoyment, the income computed for these purposes by the holder of the right will be that which would correspond to the owner. Therefore, it will be the usufructuary who must declare the performance and not the bare owner.

The income corresponding to civil companies, which are not subject to Corporate Tax, whether or not they have legal personality, existing inheritances, communities of property and other entities referred to in article 35.4 of Law 58/2003, of December 17 , General Tax, will be attributed to the partners, heirs, community members or participants, respectively, according to the rules or agreements applicable in each case and, if these are not confirmed to the Tax Administration in a reliable manner, they will be attributed in equal parts.

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.

When the ownership corresponds to several people, the returns will be considered obtained by each of them in proportion to their participation in said ownership. Therefore, each of the co-owners must declare as income the amount resulting from applying to the total income produced by the property or right the percentage that represents their participation in its ownership.

In the case of marriage, the income from the assets and rights that, in accordance with the provisions regulating the economic regime of marriage, are common to both spouses, will correspond in half to each of them (unless another share other than stake). Income from assets or rights that, in accordance with the same rules, are the exclusive property of either of the spouses, will correspond entirely to the latter.