7.6.1.2. Individualization

Capital gains and losses are considered obtained by the person who owns the assets, rights and other assets from which they come, and said person must declare them.

In cases where the ownership of the assets or rights corresponds to several people, the income will be considered obtained by each of them in proportion to their participation in said ownership.

When the ownership of assets or rights is not duly accredited, the Tax Administration will have the right to consider as the owner whoever appears as such in a tax or other public registry, to whom the capital gains or losses derived from said assets will be attributed. or rights.

Unjustified profits will be attributed based on the ownership of the assets or rights in which they are manifested.

Winnings in the game and similar cases are attributed to the person to whom the right to obtain them corresponds or who has won them directly.

The capital gains caused by a subsidy will be attributed only to the taxpayer to whom the subsidy was granted, regardless of the use given to it.

The capital gains and losses obtained by an entity under the income allocation regime of which the taxpayer is a member or participant must be recorded in section E "Special regimes" (Income allocation regime : returns from capital and economic activities and capital gains and losses) for the part that in each case is attributable to the taxpayer as a consequence of the application of the special income attribution regime.